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001-37850
ATOMERA INCORPORATED
DE
30-0509586
750 University Avenue
Suite 280
Los Gatos
CA
95032
(408)
442-5248
Common stock: Par value $0.001
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<p id="xdx_805_eus-gaap--NatureOfOperations_z4EF9LvgXHYf" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b> </b></p>
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<tr style="vertical-align: top">
<td style="width: 29px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>1.</b></span></td>
<td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_820_zCtDTRUVyF27">NATURE OF OPERATIONS</span></b></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Atomera Incorporated (“Atomera”
or the “Company”) was incorporated in the state of Delaware in March 2007 under the name MEARS Technologies, Inc. and is engaged
in the development, commercialization and licensing of proprietary processes and technologies for the semiconductor industry. On January
12, 2016, the Company changed its name to Atomera Incorporated.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Atomera is an early-stage company,
having only recently begun limited revenue-generating activities, and is devoting substantially all its efforts toward technology research
and development and to commercially licensing its technology to designers and manufacturers of integrated circuits.</p>
<p id="xdx_801_eus-gaap--SubstantialDoubtAboutGoingConcernTextBlock_zU6iS6KEdZu6" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
<td style="width: 29px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2.</b></span></td>
<td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_822_zG5CwUdLJDWg">LIQUIDITY AND MANAGEMENT PLANS</span></b></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">At December 31, 2022, the Company
had cash and cash equivalents of approximately $<span id="xdx_90F_eus-gaap--CashEquivalentsAtCarryingValue_iI_dm_c20221231_zqBVAdi9qch1" title="Cash and Cash Equivalents, at Carrying Value">21.2 million</span> and working capital of approximately $<span id="xdx_909_ecustom--WorkingCapital_iI_dm_c20221231_zBJIGs52Zli7" title="Working capital">18.7 million</span>. The Company has generated
only limited revenues since inception and has incurred recurring operating losses. Accordingly, it is subject to all the risks inherent
in the initial organization, financing, expenditures, and scaling of a new business that is not generating positive cashflow.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Company has primarily financed
operations through private placements of equity and debt securities, the Company’s Initial Public Offering (the “IPO”)
which was consummated on August 10, 2016, and subsequent public offerings of its common stock. On May 31, 2022, Atomera entered into an
Equity Distribution Agreement with Oppenheimer & Co. Inc. and Craig-Hallum Capital Group LLC, as agents, under which the Company may
offer and sell, from time to time at its sole discretion, shares of its $0.001 par value common stock, in “at the market”
offerings to or through the agent as its sales agent, having aggregate offering proceeds of up to $<span id="xdx_90F_eus-gaap--ProceedsFromIssuanceInitialPublicOffering_pn3n3_dm_c20220518__20220531_zzBhRvVF2aCl" title="Aggregate offering proceeds">50</span>.0 million (the “ATM Facility”).</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Based on the funds it has available
as of the date of the filing of this report, the Company believes that it has sufficient capital to fund its current business plans and
obligations over, at least, 12 months from the date that these financial statements have been issued. The Company’s future capital
requirements and the adequacy of its available funds will depend on many factors, including the Company’s ability to successfully
commercialize its technology, competing technological and market developments, and the need to enter into collaborations with other companies
or acquire technologies to enhance or complement its current offerings. The Company’s operating plans for the next 12 months include
increased research and development expenses. For capital needs beyond the next 12 months, the Company currently expects to rely, in part,
on its ATM, but the terms on which any future stock sales will occur will depend on both market conditions and the Company’s business
performance, so there can be no guarantee that funds will be available on commercially reasonable terms.</p>
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<tr style="vertical-align: top">
<td style="width: 29px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>3.</b></span></td>
<td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_822_zOO1pK7XMSoi">SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</span></b></span></td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p id="xdx_84F_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zs8mekzkohLk" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i><span id="xdx_86B_zB6HJJWClNT3">Basis of presentation</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The financial statements are presented
in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and reflect the financial
position, results of operations and cash flows for all periods presented.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p id="xdx_841_eus-gaap--FairValueOfFinancialInstrumentsPolicy_zxNGdDC69Oz7" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i><span id="xdx_86C_zry32tel7jw9">Fair Value of Financial Instruments</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Authoritative guidance requires
disclosure of the fair value of financial instruments. The Company’s financial instruments consist of cash and cash equivalents,
accounts receivable and accounts payable, the carrying amounts of which approximate their estimated fair values primarily due to the short-term
nature of the instruments or based on information obtained from market sources and management estimates. The Company measures the fair
value of certain of its financial assets and liabilities on a recurring basis. A fair value hierarchy is used to rank the quality and
reliability of the information used to determine fair values. Financial assets and liabilities carried at fair value which is not equivalent
to cost will be classified and disclosed in one of the following three categories:</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 20pt">Level 1 — Quoted prices (unadjusted) in active markets
for identical assets and liabilities.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 20pt; text-align: justify">Level 2 — Inputs other than Level
1 that are observable, either directly or indirectly, such as unadjusted quoted prices for similar assets and liabilities,
unadjusted quoted prices in the 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.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 20pt">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.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<p id="xdx_846_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zGRwv1nmKr98" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i><span id="xdx_86F_zHzpNbkoan47">Cash and cash equivalents</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Company maintains its operating
accounts in a single reputable financial institution. The balances are insured by the U.S. Federal Deposit Insurance Corporation (“FDIC”)
up to specified limits. The Company’s cash and cash equivalents are maintained in checking accounts and money market funds with
maturities of less than three months when purchased, which are readily convertible to known amounts of cash.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<p id="xdx_84C_eus-gaap--ConcentrationRiskCreditRisk_zYJxiJYeY6Jl" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><i><span id="xdx_86F_za7ThYJRsNve">Concentration of Credit Risk and Major Customers</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Financial instruments, which potentially
subject the Company to concentrations of credit risk, consist principally of cash, cash equivalents and accounts receivable. Two customers
each represented <span id="xdx_909_eus-gaap--ConcentrationRiskPercentage1_pip0_dp_c20220101__20221231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__srt--MajorCustomersAxis__custom--OneCustomerMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zEjkwZ9dLHEg" title="Concentration of credit risk, percentage">79</span>% and <span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_pip0_dp_c20220101__20221231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__srt--MajorCustomersAxis__custom--AnotherCustomerMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zhTerO54kZw2" title="Concentration of credit risk, percentage">20</span>%,of revenue during the year ended December 31, 2022 and one customer represented <span id="xdx_907_eus-gaap--ConcentrationRiskPercentage1_pip0_dp_c20210101__20211231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__srt--MajorCustomersAxis__custom--OneCustomerMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zC7QWsDM5yEb" title="Concentration of credit risk, percentage">100</span>% of revenue during the
year ended December 31, 2021.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">At times, the amounts on deposit
at the financial institution exceed the federally insured limits. Management believes that the financial institution which holds the Company’s
cash is financially sound and, accordingly, minimal credit risk exists. As of December 31, 2022 and 2021, the Company’s cash balances
were in excess of insured limits maintained at the financial institution.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p id="xdx_840_eus-gaap--ReceivablesPolicyTextBlock_zEFv8wAL7Ng4" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i><span id="xdx_866_zzNGX9jCx7Hg">Accounts Receivable</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Company grants credit to its
business customers. Collateral is generally not required for trade receivables. The Company maintains allowances for potential credit
losses when necessary. Trade accounts receivable are recorded net of allowances for cash discounts for prompt payment, doubtful accounts,
and sales returns.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Company’s policy is
to reserve for uncollectible accounts based on its best estimate of the amount of probable credit losses in its existing accounts receivable.
The Company periodically reviews its accounts receivable to determine whether an allowance for doubtful accounts is necessary based on
an analysis of past due accounts and other factors that may indicate that the realization of an account may be in doubt. Other factors
that the Company considers include its existing contractual obligations, historical payment patterns of its customers and individual customer
circumstances, and an analysis of days sales outstanding by customer. Account balances deemed to be uncollectible are charged to the allowance
after all means of collection have been exhausted and the potential for recovery is considered remote. At December 31, 2022 and 2021,
there were <span id="xdx_90E_eus-gaap--AllowanceForDoubtfulAccountsReceivableCurrent_iI_do_c20221231_zP2W5To3xHud" title="Accounts Receivable, Allowance for Credit Loss, Current"><span id="xdx_90D_eus-gaap--AllowanceForDoubtfulAccountsReceivableCurrent_iI_do_c20211231_z2HQPgQuCol9" title="Accounts Receivable, Allowance for Credit Loss, Current">no</span></span> allowances for doubtful accounts since the balances were collected during the year.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p id="xdx_84F_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_z0MRehUsJGj5" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><i><span id="xdx_86E_z7dBTgWgmqY5">Impairment of long-lived assets</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Company reviews long-lived
assets for impairment whenever events or changes in circumstances indicate that it is more likely than not that the asset’s carrying
amount may not be recoverable. The Company conducts its long-lived asset impairment analyses in accordance with authoritative guidance
which requires the Company to group assets and liabilities at the lowest level for which identifiable cash flows are largely independent
of the cash flows of other assets and liabilities and evaluate the asset group against the sum of the undiscounted future cash flows.
If the undiscounted cash flows do not indicate the carrying amount of the asset is recoverable, an impairment charge is measured as the
amount by which the carrying amount of the asset group exceeds its fair value based on discounted cash flow analysis or appraisals. During
the years ended December 31, 2022 and 2021, the Company had noted <span id="xdx_903_eus-gaap--AssetImpairmentCharges_do_c20220101__20221231_zHRopx23e1Zd" title="Asset Impairment Charges"><span id="xdx_90B_eus-gaap--AssetImpairmentCharges_do_c20210101__20211231_zMPmEndhEAW7" title="Asset Impairment Charges">no</span></span> indicators of impairment.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p id="xdx_84C_eus-gaap--PropertyPlantAndEquipmentPolicyTextBlock_z9sFFxj7jot3" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><i><span id="xdx_862_z147vXrpIK9j">Property and equipment</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Items capitalized as property
and equipment are stated at cost. Maintenance and routine repairs are charged to operations when incurred, while betterments and renewals
are capitalized. Depreciation and amortization are computed using the straight-line method over the estimated useful lives of the respective
assets starting when the asset is placed in service.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p id="xdx_845_ecustom--CommonStockWarrantsPolicyTextBlock_zT1IAZWQw1C3" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i><span id="xdx_869_zIjmw36WcaS9">Common stock warrants</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Company classifies as equity
any warrants that (i) require physical settlement or net-share settlement or (ii) provide the Company with a choice of net-cash settlement
or settlement in its own shares (physical settlement or net-share settlement). The Company classifies as assets or liabilities any contracts
that (i) require net-cash settlement (including a requirement to net cash settle the contract if an event occurs and if that event is
outside the Company’s control), (ii) gives the counterparty a choice of net-cash settlement or settlement in shares (physical settlement
or net-share settlement) or (iii) that contain reset provisions that do not qualify for the scope exception. The Company assesses classification
of its common stock warrants and other freestanding derivatives at each reporting date to determine whether a change in classification
between assets and liabilities is required. The Company’s freestanding derivatives consist of warrants to purchase common stock.
The Company evaluated these warrants to assess their proper classification and determined that the common stock warrants meet the criteria
for equity classification in the balance sheet. Such warrants are measured at fair value, which the Company determines using the Black-Scholes-Merton
option-pricing model.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p id="xdx_844_eus-gaap--RevenueRecognitionPolicyTextBlock_zTit2ooVMLsg" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i><span id="xdx_864_zfgclpASAsDd">Revenue</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Company generates revenue
from integration engineering services, which it delivers either pursuant to integration license agreements or delivery of engineering
services and from the grant of manufacturing licenses to customers to use its technology in the manufacture of semiconductor wafers and/or
devices for the customer’s internal use. Revenue is recognized based on the following steps: (i) identification of the contract,
or contracts, with a customer, (ii) identification of the performance obligations in the contract, (iii) determination of the transaction
price, (iv) allocation of the transaction price to the performance obligations of the contract, and (v) recognition of revenue when, or
as, the Company satisfies a performance obligation. The Company’s integration services generally consist of depositing its proprietary
technology onto the customer’s semiconductor wafers and delivering such wafers back to the customer. Revenue from integration services
is recognized as the performance obligations are satisfied, which is upon transfer of control of the wafers to the customer (generally
upon shipment). Revenue from manufacturing licenses is recognized as the performance obligations are satisfied, which is upon delivery
of the Company’s MST recipe to the customer for the customer’s internal use.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">For recognizing integration service
revenue from integration license agreements, the Company assesses (i) whether the license grant is distinct from or combined with the
transfer of goods or services and (ii) whether the license is a right to access intellectual property or a right to use the intellectual
property. For licenses that are not distinct, but combined with other goods or services, the revenue is recognized at a point in time
or over time as the obligations to perform the combined services and/or deliver the combined goods are satisfied. The Company’s
integration license agreements contain a technology grant as well as a performance obligation to deliver wafers with its technology deposited
on them. The Company has determined the grant of rights in these integration license agreements is not distinct from the integration service.
Accordingly, revenue from integration license agreements is recognized as the service is provided to the customer. For manufacturing licenses,
revenue is recognized at the point in time when the Company delivers its MST recipe because this license confers a right to use the Company’s
technology and not a right to access the technology over time. The Company’s MSTcad licenses grant customers the right to use MSTcad
software to simulate the effects of incorporating MST technology into their semiconductor manufacturing process. Such MSTcad licenses
are granted on a monthly basis and revenue is recognized over time.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"/>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Deferred revenues consist of unearned
amounts that have been billed to the customer in advance of the Company’s performance obligations. These amounts have not yet been
recognized as revenue. Revenue for these items will be recognized in accordance with the Company’s revenue policy.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"> </p>
<p id="xdx_840_eus-gaap--ResearchAndDevelopmentExpensePolicy_z2GHwH3H8szg" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i><span id="xdx_86C_zlEga3mprlCa">Research and development expenses</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">In accordance with authoritative
guidance, the Company charges research and development costs to operations as incurred. Research and development expenses consist of personnel
costs for the design, development, testing and enhancement of the Company’s technology, and certain other allocated costs, such
as depreciation and other facilities related expenditures.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p id="xdx_849_eus-gaap--LesseeLeasesPolicyTextBlock_zfRPEJJTEJPf" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i><span id="xdx_860_z3eWdyhOhXPe">Leases</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Company accounts for leases
in accordance Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No 2016-02,
<i>Leases </i>(Topic 842). The Company determines if a contract contains a lease in whole or in part at the inception of the contract.
Right-of-use (“ROU”) assets represent its right to use an underlying asset for the lease term while lease liabilities represent
its obligation to make lease payments arising from the lease. All leases greater than 12 months result in the recognition of a ROU asset
and a liability at the lease commencement date based on the present value of the lease payments over the lease term. Leases are accounted
for as operating leases unless it meets one of the following criteria: (a) the lease term accounts for most of the remaining economic
life of the underlying asset; (b) the present value of the lease payments is over 90% of the fair value of the underlying asset; (c) the
underlying asset would have no alternative use for the lessor at the end of the lease; or (d) ownership of the underlying assets transfers
to the Company at the end of the lease term. If the lease meets one of these criteria, then it would be accounted for as financing lease
and the ROU assets would be amortized over the life of the lease and interest expense is recognized on the liability.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p id="xdx_84A_eus-gaap--CompensationRelatedCostsPolicyTextBlock_zLVgxmfDMHpd" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><i><span id="xdx_86C_zQ5ZXpX0jmze">Stock-based compensation</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Company computes stock-based
compensation in accordance with authoritative guidance. The Company uses the Black-Scholes-Merton option-pricing model to determine the
fair value of its stock options. The Black-Scholes-Merton option-pricing model includes various assumptions, including the fair market
value of the common stock of the Company, expected life of stock options, the expected volatility and the expected risk-free interest
rate, among others. These assumptions reflect the Company’s best estimates, but they involve inherent uncertainties based on market
conditions generally outside the control of the Company. Forfeitures are recorded when they occur.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">As a result, if other assumptions
had been used, stock-based compensation cost, as determined in accordance with authoritative guidance, could have been materially impacted.
Furthermore, if the Company uses different assumptions on future grants, stock-based compensation cost could be materially affected in
future periods.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p id="xdx_84C_eus-gaap--IncomeTaxPolicyTextBlock_zzLdLaJQOFFj" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><i><span id="xdx_86E_zFJiGQbL1ks1">Income Taxes</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">In accordance with authoritative
guidance, deferred tax assets and liabilities are recorded for temporary differences between the financial reporting and tax bases of
assets and liabilities using the current enacted tax rate expected to be in effect when the differences are expected to reverse. A valuation
allowance is recorded on deferred tax assets unless realization is considered more likely than not.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Company evaluates its tax
positions taken or expected to be taken in the course of preparing the Company’s tax returns to determine whether the tax positions
are “more-likely-than-not” of being sustained by the applicable tax authority. Tax positions not deemed to meet the “more-likely-than-not”
threshold are not recorded as a tax benefit or expense in the current year. The Company recognizes interest and penalties, if any, related
to uncertain tax positions in interest expense. <span id="xdx_900_eus-gaap--IncomeTaxExaminationPenaltiesAndInterestAccrued_iI_do_c20221231_zCe0zj55F93d" title="Income Tax Examination, Penalties and Interest Accrued"><span id="xdx_905_eus-gaap--IncomeTaxExaminationPenaltiesAndInterestAccrued_iI_do_c20211231_zKDetwsAXGS9" title="Income Tax Examination, Penalties and Interest Accrued">No</span></span> interest and penalties related to uncertain tax positions were accrued at either December
31, 2022 or 2021.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Company follows authoritative
guidance which requires the evaluation of existing tax positions. Management has analyzed all open tax years, as defined by the statute
of limitations, for all major jurisdictions, which includes both federal and states where the Company has operations. Open tax years are
those that are open for examination by taxing authorities.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p id="xdx_84E_eus-gaap--UseOfEstimates_zUDLF8R4huk8" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i><span id="xdx_862_zHS2NLadubQ9">Use of estimates</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The preparation of financial statements
in conformity with GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of
assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts
of revenue and expenses during the reporting period. Significant estimates are used when accounting for revenue recognition, fair value
of stock-based compensation and warrants, borrowing rates used for lease accounting and valuation allowance against deferred tax assets.
Actual results could differ from those estimates.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p id="xdx_84F_eus-gaap--SubsequentEventsPolicyPolicyTextBlock_zFM89m3wqR" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i><span id="xdx_867_zy2OKNXs7Wb8">Subsequent events</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i> </i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Management has evaluated subsequent
events and transactions occurring through the date these financial statements were issued. See Note 14.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p id="xdx_846_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zH8GUlBCCsZ4" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><i><span id="xdx_869_zMMCJOXU5Sbk">Adoption of recent accounting standards</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">In August 2020, the FASB issued
ASU No. 2020-06, <i>Debt with Conversion and other Options (Subtopic 470-20) and Derivatives and Hedging - Contracts in Entity’s
Own Equity (Subtopic 815-40).</i> The new guidance eliminates the beneficial conversion and cash conversion accounting models for
convertible instruments. It also amends the accounting for certain contracts in an entity’s own equity that are currently accounted
for as derivatives because of specific settlement provisions. In addition, the new guidance modifies how particular convertible instruments
and certain contracts that may be settled in cash or shares impact the diluted EPS computation. This guidance is effective as of
January 1, 2022 (early adoption is permitted effective January 1, 2021). The Company adopted this standard on January 1, 2022 and
it did not have a material impact on its financial position, results of operations or financial statement disclosure. </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i> </i></p>
<p id="xdx_84F_ecustom--RecentAccountingStandardsPolicyTextBlock_zJ7I4aN41ZM" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><i><span id="xdx_867_zU0Wl1c7DM94">Recent accounting standards</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Company has evaluated all
issued but not yet effective accounting pronouncements and determined that they are either immaterial or not relevant to the Company.</p>
<p id="xdx_84F_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zs8mekzkohLk" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i><span id="xdx_86B_zB6HJJWClNT3">Basis of presentation</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The financial statements are presented
in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and reflect the financial
position, results of operations and cash flows for all periods presented.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p id="xdx_841_eus-gaap--FairValueOfFinancialInstrumentsPolicy_zxNGdDC69Oz7" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i><span id="xdx_86C_zry32tel7jw9">Fair Value of Financial Instruments</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Authoritative guidance requires
disclosure of the fair value of financial instruments. The Company’s financial instruments consist of cash and cash equivalents,
accounts receivable and accounts payable, the carrying amounts of which approximate their estimated fair values primarily due to the short-term
nature of the instruments or based on information obtained from market sources and management estimates. The Company measures the fair
value of certain of its financial assets and liabilities on a recurring basis. A fair value hierarchy is used to rank the quality and
reliability of the information used to determine fair values. Financial assets and liabilities carried at fair value which is not equivalent
to cost will be classified and disclosed in one of the following three categories:</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 20pt">Level 1 — Quoted prices (unadjusted) in active markets
for identical assets and liabilities.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 20pt; text-align: justify">Level 2 — Inputs other than Level
1 that are observable, either directly or indirectly, such as unadjusted quoted prices for similar assets and liabilities,
unadjusted quoted prices in the 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.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 20pt">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.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<p id="xdx_846_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zGRwv1nmKr98" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i><span id="xdx_86F_zHzpNbkoan47">Cash and cash equivalents</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Company maintains its operating
accounts in a single reputable financial institution. The balances are insured by the U.S. Federal Deposit Insurance Corporation (“FDIC”)
up to specified limits. The Company’s cash and cash equivalents are maintained in checking accounts and money market funds with
maturities of less than three months when purchased, which are readily convertible to known amounts of cash.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<p id="xdx_84C_eus-gaap--ConcentrationRiskCreditRisk_zYJxiJYeY6Jl" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><i><span id="xdx_86F_za7ThYJRsNve">Concentration of Credit Risk and Major Customers</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Financial instruments, which potentially
subject the Company to concentrations of credit risk, consist principally of cash, cash equivalents and accounts receivable. Two customers
each represented <span id="xdx_909_eus-gaap--ConcentrationRiskPercentage1_pip0_dp_c20220101__20221231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__srt--MajorCustomersAxis__custom--OneCustomerMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zEjkwZ9dLHEg" title="Concentration of credit risk, percentage">79</span>% and <span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_pip0_dp_c20220101__20221231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__srt--MajorCustomersAxis__custom--AnotherCustomerMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zhTerO54kZw2" title="Concentration of credit risk, percentage">20</span>%,of revenue during the year ended December 31, 2022 and one customer represented <span id="xdx_907_eus-gaap--ConcentrationRiskPercentage1_pip0_dp_c20210101__20211231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__srt--MajorCustomersAxis__custom--OneCustomerMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zC7QWsDM5yEb" title="Concentration of credit risk, percentage">100</span>% of revenue during the
year ended December 31, 2021.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">At times, the amounts on deposit
at the financial institution exceed the federally insured limits. Management believes that the financial institution which holds the Company’s
cash is financially sound and, accordingly, minimal credit risk exists. As of December 31, 2022 and 2021, the Company’s cash balances
were in excess of insured limits maintained at the financial institution.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
0.79
0.20
1
<p id="xdx_840_eus-gaap--ReceivablesPolicyTextBlock_zEFv8wAL7Ng4" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i><span id="xdx_866_zzNGX9jCx7Hg">Accounts Receivable</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Company grants credit to its
business customers. Collateral is generally not required for trade receivables. The Company maintains allowances for potential credit
losses when necessary. Trade accounts receivable are recorded net of allowances for cash discounts for prompt payment, doubtful accounts,
and sales returns.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Company’s policy is
to reserve for uncollectible accounts based on its best estimate of the amount of probable credit losses in its existing accounts receivable.
The Company periodically reviews its accounts receivable to determine whether an allowance for doubtful accounts is necessary based on
an analysis of past due accounts and other factors that may indicate that the realization of an account may be in doubt. Other factors
that the Company considers include its existing contractual obligations, historical payment patterns of its customers and individual customer
circumstances, and an analysis of days sales outstanding by customer. Account balances deemed to be uncollectible are charged to the allowance
after all means of collection have been exhausted and the potential for recovery is considered remote. At December 31, 2022 and 2021,
there were <span id="xdx_90E_eus-gaap--AllowanceForDoubtfulAccountsReceivableCurrent_iI_do_c20221231_zP2W5To3xHud" title="Accounts Receivable, Allowance for Credit Loss, Current"><span id="xdx_90D_eus-gaap--AllowanceForDoubtfulAccountsReceivableCurrent_iI_do_c20211231_z2HQPgQuCol9" title="Accounts Receivable, Allowance for Credit Loss, Current">no</span></span> allowances for doubtful accounts since the balances were collected during the year.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
0
0
<p id="xdx_84F_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_z0MRehUsJGj5" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><i><span id="xdx_86E_z7dBTgWgmqY5">Impairment of long-lived assets</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Company reviews long-lived
assets for impairment whenever events or changes in circumstances indicate that it is more likely than not that the asset’s carrying
amount may not be recoverable. The Company conducts its long-lived asset impairment analyses in accordance with authoritative guidance
which requires the Company to group assets and liabilities at the lowest level for which identifiable cash flows are largely independent
of the cash flows of other assets and liabilities and evaluate the asset group against the sum of the undiscounted future cash flows.
If the undiscounted cash flows do not indicate the carrying amount of the asset is recoverable, an impairment charge is measured as the
amount by which the carrying amount of the asset group exceeds its fair value based on discounted cash flow analysis or appraisals. During
the years ended December 31, 2022 and 2021, the Company had noted <span id="xdx_903_eus-gaap--AssetImpairmentCharges_do_c20220101__20221231_zHRopx23e1Zd" title="Asset Impairment Charges"><span id="xdx_90B_eus-gaap--AssetImpairmentCharges_do_c20210101__20211231_zMPmEndhEAW7" title="Asset Impairment Charges">no</span></span> indicators of impairment.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
0
0
<p id="xdx_84C_eus-gaap--PropertyPlantAndEquipmentPolicyTextBlock_z9sFFxj7jot3" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><i><span id="xdx_862_z147vXrpIK9j">Property and equipment</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Items capitalized as property
and equipment are stated at cost. Maintenance and routine repairs are charged to operations when incurred, while betterments and renewals
are capitalized. Depreciation and amortization are computed using the straight-line method over the estimated useful lives of the respective
assets starting when the asset is placed in service.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p id="xdx_845_ecustom--CommonStockWarrantsPolicyTextBlock_zT1IAZWQw1C3" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i><span id="xdx_869_zIjmw36WcaS9">Common stock warrants</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Company classifies as equity
any warrants that (i) require physical settlement or net-share settlement or (ii) provide the Company with a choice of net-cash settlement
or settlement in its own shares (physical settlement or net-share settlement). The Company classifies as assets or liabilities any contracts
that (i) require net-cash settlement (including a requirement to net cash settle the contract if an event occurs and if that event is
outside the Company’s control), (ii) gives the counterparty a choice of net-cash settlement or settlement in shares (physical settlement
or net-share settlement) or (iii) that contain reset provisions that do not qualify for the scope exception. The Company assesses classification
of its common stock warrants and other freestanding derivatives at each reporting date to determine whether a change in classification
between assets and liabilities is required. The Company’s freestanding derivatives consist of warrants to purchase common stock.
The Company evaluated these warrants to assess their proper classification and determined that the common stock warrants meet the criteria
for equity classification in the balance sheet. Such warrants are measured at fair value, which the Company determines using the Black-Scholes-Merton
option-pricing model.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p id="xdx_844_eus-gaap--RevenueRecognitionPolicyTextBlock_zTit2ooVMLsg" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i><span id="xdx_864_zfgclpASAsDd">Revenue</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Company generates revenue
from integration engineering services, which it delivers either pursuant to integration license agreements or delivery of engineering
services and from the grant of manufacturing licenses to customers to use its technology in the manufacture of semiconductor wafers and/or
devices for the customer’s internal use. Revenue is recognized based on the following steps: (i) identification of the contract,
or contracts, with a customer, (ii) identification of the performance obligations in the contract, (iii) determination of the transaction
price, (iv) allocation of the transaction price to the performance obligations of the contract, and (v) recognition of revenue when, or
as, the Company satisfies a performance obligation. The Company’s integration services generally consist of depositing its proprietary
technology onto the customer’s semiconductor wafers and delivering such wafers back to the customer. Revenue from integration services
is recognized as the performance obligations are satisfied, which is upon transfer of control of the wafers to the customer (generally
upon shipment). Revenue from manufacturing licenses is recognized as the performance obligations are satisfied, which is upon delivery
of the Company’s MST recipe to the customer for the customer’s internal use.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">For recognizing integration service
revenue from integration license agreements, the Company assesses (i) whether the license grant is distinct from or combined with the
transfer of goods or services and (ii) whether the license is a right to access intellectual property or a right to use the intellectual
property. For licenses that are not distinct, but combined with other goods or services, the revenue is recognized at a point in time
or over time as the obligations to perform the combined services and/or deliver the combined goods are satisfied. The Company’s
integration license agreements contain a technology grant as well as a performance obligation to deliver wafers with its technology deposited
on them. The Company has determined the grant of rights in these integration license agreements is not distinct from the integration service.
Accordingly, revenue from integration license agreements is recognized as the service is provided to the customer. For manufacturing licenses,
revenue is recognized at the point in time when the Company delivers its MST recipe because this license confers a right to use the Company’s
technology and not a right to access the technology over time. The Company’s MSTcad licenses grant customers the right to use MSTcad
software to simulate the effects of incorporating MST technology into their semiconductor manufacturing process. Such MSTcad licenses
are granted on a monthly basis and revenue is recognized over time.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"/>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Deferred revenues consist of unearned
amounts that have been billed to the customer in advance of the Company’s performance obligations. These amounts have not yet been
recognized as revenue. Revenue for these items will be recognized in accordance with the Company’s revenue policy.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"> </p>
<p id="xdx_840_eus-gaap--ResearchAndDevelopmentExpensePolicy_z2GHwH3H8szg" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i><span id="xdx_86C_zlEga3mprlCa">Research and development expenses</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">In accordance with authoritative
guidance, the Company charges research and development costs to operations as incurred. Research and development expenses consist of personnel
costs for the design, development, testing and enhancement of the Company’s technology, and certain other allocated costs, such
as depreciation and other facilities related expenditures.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p id="xdx_849_eus-gaap--LesseeLeasesPolicyTextBlock_zfRPEJJTEJPf" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i><span id="xdx_860_z3eWdyhOhXPe">Leases</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Company accounts for leases
in accordance Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No 2016-02,
<i>Leases </i>(Topic 842). The Company determines if a contract contains a lease in whole or in part at the inception of the contract.
Right-of-use (“ROU”) assets represent its right to use an underlying asset for the lease term while lease liabilities represent
its obligation to make lease payments arising from the lease. All leases greater than 12 months result in the recognition of a ROU asset
and a liability at the lease commencement date based on the present value of the lease payments over the lease term. Leases are accounted
for as operating leases unless it meets one of the following criteria: (a) the lease term accounts for most of the remaining economic
life of the underlying asset; (b) the present value of the lease payments is over 90% of the fair value of the underlying asset; (c) the
underlying asset would have no alternative use for the lessor at the end of the lease; or (d) ownership of the underlying assets transfers
to the Company at the end of the lease term. If the lease meets one of these criteria, then it would be accounted for as financing lease
and the ROU assets would be amortized over the life of the lease and interest expense is recognized on the liability.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p id="xdx_84A_eus-gaap--CompensationRelatedCostsPolicyTextBlock_zLVgxmfDMHpd" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><i><span id="xdx_86C_zQ5ZXpX0jmze">Stock-based compensation</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Company computes stock-based
compensation in accordance with authoritative guidance. The Company uses the Black-Scholes-Merton option-pricing model to determine the
fair value of its stock options. The Black-Scholes-Merton option-pricing model includes various assumptions, including the fair market
value of the common stock of the Company, expected life of stock options, the expected volatility and the expected risk-free interest
rate, among others. These assumptions reflect the Company’s best estimates, but they involve inherent uncertainties based on market
conditions generally outside the control of the Company. Forfeitures are recorded when they occur.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">As a result, if other assumptions
had been used, stock-based compensation cost, as determined in accordance with authoritative guidance, could have been materially impacted.
Furthermore, if the Company uses different assumptions on future grants, stock-based compensation cost could be materially affected in
future periods.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p id="xdx_84C_eus-gaap--IncomeTaxPolicyTextBlock_zzLdLaJQOFFj" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><i><span id="xdx_86E_zFJiGQbL1ks1">Income Taxes</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">In accordance with authoritative
guidance, deferred tax assets and liabilities are recorded for temporary differences between the financial reporting and tax bases of
assets and liabilities using the current enacted tax rate expected to be in effect when the differences are expected to reverse. A valuation
allowance is recorded on deferred tax assets unless realization is considered more likely than not.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Company evaluates its tax
positions taken or expected to be taken in the course of preparing the Company’s tax returns to determine whether the tax positions
are “more-likely-than-not” of being sustained by the applicable tax authority. Tax positions not deemed to meet the “more-likely-than-not”
threshold are not recorded as a tax benefit or expense in the current year. The Company recognizes interest and penalties, if any, related
to uncertain tax positions in interest expense. <span id="xdx_900_eus-gaap--IncomeTaxExaminationPenaltiesAndInterestAccrued_iI_do_c20221231_zCe0zj55F93d" title="Income Tax Examination, Penalties and Interest Accrued"><span id="xdx_905_eus-gaap--IncomeTaxExaminationPenaltiesAndInterestAccrued_iI_do_c20211231_zKDetwsAXGS9" title="Income Tax Examination, Penalties and Interest Accrued">No</span></span> interest and penalties related to uncertain tax positions were accrued at either December
31, 2022 or 2021.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Company follows authoritative
guidance which requires the evaluation of existing tax positions. Management has analyzed all open tax years, as defined by the statute
of limitations, for all major jurisdictions, which includes both federal and states where the Company has operations. Open tax years are
those that are open for examination by taxing authorities.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
0
0
<p id="xdx_84E_eus-gaap--UseOfEstimates_zUDLF8R4huk8" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i><span id="xdx_862_zHS2NLadubQ9">Use of estimates</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The preparation of financial statements
in conformity with GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of
assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts
of revenue and expenses during the reporting period. Significant estimates are used when accounting for revenue recognition, fair value
of stock-based compensation and warrants, borrowing rates used for lease accounting and valuation allowance against deferred tax assets.
Actual results could differ from those estimates.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p id="xdx_84F_eus-gaap--SubsequentEventsPolicyPolicyTextBlock_zFM89m3wqR" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i><span id="xdx_867_zy2OKNXs7Wb8">Subsequent events</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i> </i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Management has evaluated subsequent
events and transactions occurring through the date these financial statements were issued. See Note 14.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p id="xdx_846_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zH8GUlBCCsZ4" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><i><span id="xdx_869_zMMCJOXU5Sbk">Adoption of recent accounting standards</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">In August 2020, the FASB issued
ASU No. 2020-06, <i>Debt with Conversion and other Options (Subtopic 470-20) and Derivatives and Hedging - Contracts in Entity’s
Own Equity (Subtopic 815-40).</i> The new guidance eliminates the beneficial conversion and cash conversion accounting models for
convertible instruments. It also amends the accounting for certain contracts in an entity’s own equity that are currently accounted
for as derivatives because of specific settlement provisions. In addition, the new guidance modifies how particular convertible instruments
and certain contracts that may be settled in cash or shares impact the diluted EPS computation. This guidance is effective as of
January 1, 2022 (early adoption is permitted effective January 1, 2021). The Company adopted this standard on January 1, 2022 and
it did not have a material impact on its financial position, results of operations or financial statement disclosure. </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i> </i></p>
<p id="xdx_84F_ecustom--RecentAccountingStandardsPolicyTextBlock_zJ7I4aN41ZM" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><i><span id="xdx_867_zU0Wl1c7DM94">Recent accounting standards</span></i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Company has evaluated all
issued but not yet effective accounting pronouncements and determined that they are either immaterial or not relevant to the Company.</p>
<p id="xdx_803_eus-gaap--RevenueFromContractWithCustomerTextBlock_zSiP25YuIl2g" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
<td style="width: 29px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>4.</b></span></td>
<td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_823_z3BQW9OM2OSb">REVENUE</span></b></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Company recognizes revenue
in accordance with ASC 606. The amount of revenue that the Company recognizes reflects the consideration it expects to receive in exchange
for goods or services and such revenue is recognized at the time when goods or services are transferred and/or delivered to its customers.
Revenue is recognized when the Company satisfies a performance obligation by transferring the product or service to the customer, either
at a point in time or over time. The Company usually recognizes revenue from integration service agreements and from manufacturing licenses
at a point in time. Revenue from integration license agreements and from MSTcad licenses are recognized over a period of time.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The following table provides information about disaggregated
revenue by primary geographical markets and timing of revenue recognition for the years ended December 31, 2022 and 2021 (in thousands): </p>
<table cellpadding="0" cellspacing="0" id="xdx_889_eus-gaap--DisaggregationOfRevenueTableTextBlock_pn3n3_zhos6UkGFgc2" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - REVENUE (Details)">
<tr style="vertical-align: bottom">
<td> <span id="xdx_8B1_zYFnVU9IpbKg" style="display: none">Schedule of information about disaggregated revenue and timing of revenue</span></td><td> </td>
<td colspan="2"> </td><td> </td><td> </td>
<td colspan="2"> </td><td> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year Ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left">Primary geographic markets</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; width: 68%; text-align: left">North America</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_c20220101__20221231__srt--StatementGeographicalAxis__srt--NorthAmericaMember_zI2IZ06Z9cGj" style="width: 13%; text-align: right" title="Revenue">82</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_d0_c20210101__20211231__srt--StatementGeographicalAxis__srt--NorthAmericaMember_z8ublI4tFpdj" style="width: 13%; text-align: right" title="Revenue">–</td><td style="width: 1%; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Asia Pacific</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_c20220101__20221231__srt--StatementGeographicalAxis__srt--AsiaPacificMember_zoY8FPzECUR1" style="border-bottom: Black 1pt solid; text-align: right" title="Revenue">300</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_c20210101__20211231__srt--StatementGeographicalAxis__srt--AsiaPacificMember_zIb9tsWpGfl8" style="border-bottom: Black 1pt solid; text-align: right" title="Revenue">400</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="padding-left: 20pt; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_c20220101__20221231_zSbh9bTVH1li" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenue">382</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_c20210101__20211231_zbJBarpWxKF1" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenue">400</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: left">Timing of revenue recognition</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-left: 10pt; text-align: left">Products and services transferred at a point in time</td><td> </td>
<td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_c20220101__20221231__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zNMbd1u1Xtb1" style="text-align: right" title="Revenue">375</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left">$</td><td id="xdx_982_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_c20210101__20211231__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zDyXLH8hEPp7" style="text-align: right" title="Revenue">400</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Products and services transferred over time</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_c20220101__20221231__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zumel3VD8lI8" style="border-bottom: Black 1pt solid; text-align: right" title="Revenue">7</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_d0_c20210101__20211231__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zpjDohje0he9" style="border-bottom: Black 1pt solid; text-align: right" title="Revenue">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-left: 20pt; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_c20220101__20221231_zxqSAnbcO5ld" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenue">382</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_c20210101__20211231_zCUkdswYXc9b" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenue">400</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><i>Unbilled contracts receivable and deferred revenue</i></b><i>:</i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Timing of revenue recognition
may differ from the timing of invoicing customers. Accounts receivable includes amounts billed and currently due from customers. Unbilled
contracts receivable represents unbilled amounts expected to be received from customers in future periods, where the revenue recognized
to date exceeds the amount billed, and the right to receive payment is subject to the underlying contractual terms. Unbilled contracts
receivable amounts may not exceed their net realizable value and are classified as long-term assets if the payments are expected to be
received more than one year from the reporting date.</p>
<table cellpadding="0" cellspacing="0" id="xdx_889_eus-gaap--DisaggregationOfRevenueTableTextBlock_pn3n3_zhos6UkGFgc2" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - REVENUE (Details)">
<tr style="vertical-align: bottom">
<td> <span id="xdx_8B1_zYFnVU9IpbKg" style="display: none">Schedule of information about disaggregated revenue and timing of revenue</span></td><td> </td>
<td colspan="2"> </td><td> </td><td> </td>
<td colspan="2"> </td><td> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year Ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left">Primary geographic markets</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; width: 68%; text-align: left">North America</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_c20220101__20221231__srt--StatementGeographicalAxis__srt--NorthAmericaMember_zI2IZ06Z9cGj" style="width: 13%; text-align: right" title="Revenue">82</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_d0_c20210101__20211231__srt--StatementGeographicalAxis__srt--NorthAmericaMember_z8ublI4tFpdj" style="width: 13%; text-align: right" title="Revenue">–</td><td style="width: 1%; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Asia Pacific</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_c20220101__20221231__srt--StatementGeographicalAxis__srt--AsiaPacificMember_zoY8FPzECUR1" style="border-bottom: Black 1pt solid; text-align: right" title="Revenue">300</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_c20210101__20211231__srt--StatementGeographicalAxis__srt--AsiaPacificMember_zIb9tsWpGfl8" style="border-bottom: Black 1pt solid; text-align: right" title="Revenue">400</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="padding-left: 20pt; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_c20220101__20221231_zSbh9bTVH1li" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenue">382</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_c20210101__20211231_zbJBarpWxKF1" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenue">400</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: left">Timing of revenue recognition</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-left: 10pt; text-align: left">Products and services transferred at a point in time</td><td> </td>
<td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_c20220101__20221231__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zNMbd1u1Xtb1" style="text-align: right" title="Revenue">375</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left">$</td><td id="xdx_982_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_c20210101__20211231__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zDyXLH8hEPp7" style="text-align: right" title="Revenue">400</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Products and services transferred over time</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_c20220101__20221231__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zumel3VD8lI8" style="border-bottom: Black 1pt solid; text-align: right" title="Revenue">7</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_d0_c20210101__20211231__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zpjDohje0he9" style="border-bottom: Black 1pt solid; text-align: right" title="Revenue">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-left: 20pt; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_c20220101__20221231_zxqSAnbcO5ld" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenue">382</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn3n3_c20210101__20211231_zCUkdswYXc9b" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenue">400</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr>
</table>
82000
0
300000
400000
382000
400000
375000
400000
7000
0
382000
400000
<p id="xdx_801_eus-gaap--EarningsPerShareTextBlock_zgdXqwmqHw5g" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
<td style="width: 29px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>5.</b></span></td>
<td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_829_z6h0MGcofC21">BASIC AND DILUTED LOSS PER SHARE</span>`</b></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Basic net loss per share is calculated
by dividing the net loss by the weighted-average number of shares outstanding for the period. Diluted net loss per share is computed by
dividing the net loss attributable to common stockholders by the sum of the weighted average number of shares of common stock outstanding
and the dilutive common stock equivalent shares outstanding during the period. The Company’s potentially dilutive common stock equivalent
shares, which include incremental common shares issuable upon (i) the exercise of outstanding stock options and warrants and (ii) vesting
of restricted stock units and restricted stock awards, are only included in the calculation of diluted net loss per share when their effect
is dilutive. Since the Company has had net losses for all periods presented, all potentially dilutive securities are anti-dilutive. Accordingly,
basic and diluted net loss per share are equal.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"/>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The following potential common
stock equivalents were not included in the calculation of diluted net loss per common share because the inclusion thereof would be anti-dilutive
(in thousands): </p>
<table cellpadding="0" cellspacing="0" id="xdx_885_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_pn3n3_zxMBJ3Lm0gbk" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - BASIC AND DILUTED LOSS PER SHARE (Details)">
<tr style="vertical-align: bottom">
<td> <span id="xdx_8BB_zM7kqT7cTzK2" style="display: none">Schedule of anti-dilutive shares</span></td><td> </td>
<td colspan="2"> </td><td> </td><td> </td>
<td colspan="2"> </td><td> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year Ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="width: 68%; text-align: left">Stock Options</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pn3n3_c20220101__20221231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--EmployeeStockOptionMember_zTzWj6Xbu7kj" style="width: 13%; text-align: right" title="Potential common stock equivalents">3,009</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pn3n3_c20210101__20211231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--EmployeeStockOptionMember_zTr6uIsNfH1a" style="width: 13%; text-align: right" title="Potential common stock equivalents">2,869</td><td style="width: 1%; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: left">Unvested restricted stock</td><td> </td>
<td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pn3n3_c20220101__20221231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--UnvestedRestrictedStockMember_zFz5aGg5jrL1" style="text-align: right" title="Potential common stock equivalents">340</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td id="xdx_983_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pn3n3_c20210101__20211231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--UnvestedRestrictedStockMember_zsZVqIzGasL7" style="text-align: right" title="Potential common stock equivalents">386</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-bottom: 1pt">Warrants</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pn3n3_d0_c20220101__20221231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_zgePAPEOA0Oa" style="border-bottom: Black 1pt solid; text-align: right" title="Potential common stock equivalents">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pn3n3_c20210101__20211231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_zUmi1pe50ega" style="border-bottom: Black 1pt solid; text-align: right" title="Potential common stock equivalents">1</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_986_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pn3n3_c20220101__20221231_z6Un1SZdvg3e" style="border-bottom: Black 2.5pt double; text-align: right" title="Potential common stock equivalents">3,349</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pn3n3_c20210101__20211231_z7shMxxIIz9j" style="border-bottom: Black 2.5pt double; text-align: right" title="Potential common stock equivalents">3,256</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<table cellpadding="0" cellspacing="0" id="xdx_885_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_pn3n3_zxMBJ3Lm0gbk" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - BASIC AND DILUTED LOSS PER SHARE (Details)">
<tr style="vertical-align: bottom">
<td> <span id="xdx_8BB_zM7kqT7cTzK2" style="display: none">Schedule of anti-dilutive shares</span></td><td> </td>
<td colspan="2"> </td><td> </td><td> </td>
<td colspan="2"> </td><td> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year Ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="width: 68%; text-align: left">Stock Options</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pn3n3_c20220101__20221231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--EmployeeStockOptionMember_zTzWj6Xbu7kj" style="width: 13%; text-align: right" title="Potential common stock equivalents">3,009</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pn3n3_c20210101__20211231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--EmployeeStockOptionMember_zTr6uIsNfH1a" style="width: 13%; text-align: right" title="Potential common stock equivalents">2,869</td><td style="width: 1%; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: left">Unvested restricted stock</td><td> </td>
<td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pn3n3_c20220101__20221231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--UnvestedRestrictedStockMember_zFz5aGg5jrL1" style="text-align: right" title="Potential common stock equivalents">340</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td id="xdx_983_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pn3n3_c20210101__20211231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--UnvestedRestrictedStockMember_zsZVqIzGasL7" style="text-align: right" title="Potential common stock equivalents">386</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-bottom: 1pt">Warrants</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pn3n3_d0_c20220101__20221231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_zgePAPEOA0Oa" style="border-bottom: Black 1pt solid; text-align: right" title="Potential common stock equivalents">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pn3n3_c20210101__20211231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_zUmi1pe50ega" style="border-bottom: Black 1pt solid; text-align: right" title="Potential common stock equivalents">1</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_986_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pn3n3_c20220101__20221231_z6Un1SZdvg3e" style="border-bottom: Black 2.5pt double; text-align: right" title="Potential common stock equivalents">3,349</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pn3n3_c20210101__20211231_z7shMxxIIz9j" style="border-bottom: Black 2.5pt double; text-align: right" title="Potential common stock equivalents">3,256</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr>
</table>
3009000
2869000
340000
386000
0
1000
3349000
3256000
<p id="xdx_809_eus-gaap--PropertyPlantAndEquipmentDisclosureTextBlock_zQAom7jmsQl5" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
<td style="width: 29px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>6.</b></span></td>
<td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_823_zFbDgVN2OTF8">PROPERTY AND EQUIPMENT</span></b></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Property and equipment consisted
of the following (in thousands): </p>
<table cellpadding="0" cellspacing="0" id="xdx_884_eus-gaap--PropertyPlantAndEquipmentTextBlock_pn3n3_z6mh8AtXKJH5" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - PROPERTY AND EQUIPMENT (Details)">
<tr style="vertical-align: bottom">
<td> <span id="xdx_8B9_zD7IjjBH5ke6" style="display: none">Schedule of property and equipment</span></td><td> </td>
<td colspan="2" style="text-align: right"> </td><td> </td><td> </td>
<td colspan="2" style="text-align: right"> </td><td> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="width: 68%; text-align: left">Laboratory equipment</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_c20221231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--LaboratoryequipmentMember_zhgcDFXXTbej" style="width: 13%; text-align: right" title="Property and equipment, gross">210</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--LaboratoryequipmentMember_z2kmyE0B9Ffb" style="width: 13%; text-align: right" title="Property and equipment, gross">200</td><td style="width: 1%; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: left">Computer equipment</td><td> </td>
<td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_c20221231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zgJaXO1AomP3" style="text-align: right" title="Property and equipment, gross">145</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zgo8rako9VJi" style="text-align: right" title="Property and equipment, gross">132</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left">Furniture and fixtures</td><td> </td>
<td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_c20221231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zN3pHpSWDysc" style="text-align: right" title="Property and equipment, gross">85</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zSyN9RpcUYE8" style="text-align: right" title="Property and equipment, gross">85</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: left">Leasehold improvements</td><td> </td>
<td style="text-align: left"> </td><td id="xdx_980_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_c20221231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zKPvw38WbFpe" style="text-align: right" title="Property and equipment, gross">24</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td id="xdx_982_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zAVQzbl2npl" style="text-align: right" title="Property and equipment, gross">24</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td>Software</td><td> </td>
<td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_c20221231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_zixAtliE381" style="text-align: right" title="Property and equipment, gross">4</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td id="xdx_986_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_zeL176onT6B2" style="text-align: right" title="Property and equipment, gross">4</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: left; padding-bottom: 1pt">Office equipment</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_c20221231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zxAiKxiI27Xe" style="border-bottom: Black 1pt solid; text-align: right" title="Property and equipment, gross">4</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zOYJpOf98m1a" style="border-bottom: Black 1pt solid; text-align: right" title="Property and equipment, gross">4</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td> </td><td> </td>
<td style="text-align: left"> </td><td id="xdx_985_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_c20221231_zuIrfhLBABv9" style="text-align: right" title="Property and equipment, gross">472</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_c20211231_zT8TKgHHvOrl" style="text-align: right" title="Property and equipment, gross">449</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: left; padding-bottom: 1pt">Less: Accumulated depreciation and amortization</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pn3n3_di_c20221231_zcMZNBS6TQmf" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated depreciation and amortization">(314</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pn3n3_di_c20211231_zjCGiejLmlw7" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated depreciation and amortization">(253</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--PropertyPlantAndEquipmentOtherNet_iI_pn3n3_c20221231_ze5x9rqeE3o5" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, net">158</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--PropertyPlantAndEquipmentOtherNet_iI_pn3n3_c20211231_zka1Qbc8I40d" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, net">196</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Depreciation and amortization
expense relating to property and equipment was approximately $<span id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentExcludingLessorAssetUnderOperatingLeaseAccumulatedDepreciation_iI_c20221231_zizgxqnjZEo8" title="Depreciation and amortization expense property and equipment">77,000</span> and $<span id="xdx_900_eus-gaap--PropertyPlantAndEquipmentExcludingLessorAssetUnderOperatingLeaseAccumulatedDepreciation_iI_c20211231_zqVA3eydBY2b" title="Depreciation and amortization expense property and equipment">67,000</span> for the years ended December 31, 2022 and 2021, respectively.
The Company depreciates computer equipment, laboratory equipment and office equipment on straight-line basis over three years. Furniture
and fixtures are depreciated on a straight-line basis over five years. The Company amortizes software on straight-line basis over three
years. Leasehold improvements are amortized over the remaining life of the lease.</p>
<table cellpadding="0" cellspacing="0" id="xdx_884_eus-gaap--PropertyPlantAndEquipmentTextBlock_pn3n3_z6mh8AtXKJH5" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - PROPERTY AND EQUIPMENT (Details)">
<tr style="vertical-align: bottom">
<td> <span id="xdx_8B9_zD7IjjBH5ke6" style="display: none">Schedule of property and equipment</span></td><td> </td>
<td colspan="2" style="text-align: right"> </td><td> </td><td> </td>
<td colspan="2" style="text-align: right"> </td><td> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="width: 68%; text-align: left">Laboratory equipment</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_c20221231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--LaboratoryequipmentMember_zhgcDFXXTbej" style="width: 13%; text-align: right" title="Property and equipment, gross">210</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--LaboratoryequipmentMember_z2kmyE0B9Ffb" style="width: 13%; text-align: right" title="Property and equipment, gross">200</td><td style="width: 1%; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: left">Computer equipment</td><td> </td>
<td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_c20221231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zgJaXO1AomP3" style="text-align: right" title="Property and equipment, gross">145</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zgo8rako9VJi" style="text-align: right" title="Property and equipment, gross">132</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left">Furniture and fixtures</td><td> </td>
<td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_c20221231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zN3pHpSWDysc" style="text-align: right" title="Property and equipment, gross">85</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zSyN9RpcUYE8" style="text-align: right" title="Property and equipment, gross">85</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: left">Leasehold improvements</td><td> </td>
<td style="text-align: left"> </td><td id="xdx_980_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_c20221231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zKPvw38WbFpe" style="text-align: right" title="Property and equipment, gross">24</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td id="xdx_982_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zAVQzbl2npl" style="text-align: right" title="Property and equipment, gross">24</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td>Software</td><td> </td>
<td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_c20221231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_zixAtliE381" style="text-align: right" title="Property and equipment, gross">4</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td id="xdx_986_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_zeL176onT6B2" style="text-align: right" title="Property and equipment, gross">4</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: left; padding-bottom: 1pt">Office equipment</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_c20221231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zxAiKxiI27Xe" style="border-bottom: Black 1pt solid; text-align: right" title="Property and equipment, gross">4</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_c20211231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zOYJpOf98m1a" style="border-bottom: Black 1pt solid; text-align: right" title="Property and equipment, gross">4</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td> </td><td> </td>
<td style="text-align: left"> </td><td id="xdx_985_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_c20221231_zuIrfhLBABv9" style="text-align: right" title="Property and equipment, gross">472</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_c20211231_zT8TKgHHvOrl" style="text-align: right" title="Property and equipment, gross">449</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: left; padding-bottom: 1pt">Less: Accumulated depreciation and amortization</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pn3n3_di_c20221231_zcMZNBS6TQmf" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated depreciation and amortization">(314</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pn3n3_di_c20211231_zjCGiejLmlw7" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated depreciation and amortization">(253</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--PropertyPlantAndEquipmentOtherNet_iI_pn3n3_c20221231_ze5x9rqeE3o5" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, net">158</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--PropertyPlantAndEquipmentOtherNet_iI_pn3n3_c20211231_zka1Qbc8I40d" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, net">196</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr>
</table>
210000
200000
145000
132000
85000
85000
24000
24000
4000
4000
4000
4000
472000
449000
314000
253000
158000
196000
77000
67000
<p id="xdx_804_eus-gaap--LesseeOperatingLeasesTextBlock_zHs6oycZIDy1" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
<td style="width: 29px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>7.</b></span></td>
<td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_826_zVFOgcN15iOl">LEASES</span></b></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Company leases corporate office space in Los Gatos, California.
In August 2020, the Company and its landlord amended the lease for this office. The amendment extended the expiration date of the operating
lease to January 2026 and increased the space from 3,396 square feet to 4,101 square feet. Under ASC 842, the lease amendment was treated
as a separate lease for the new space and a modification of the lease for the original space. In January 2021 the additional space became available for use, and the Company
recorded an additional ROU asset and corresponding liability of approximately $144,000. The lease liability is based on the present value
of the minimum lease payments, discounted using the Company’s estimated incremental borrowing rate of <span id="xdx_90A_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_dp_c20221231__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--LosGatosCaMember_z8Es33jeHj0l" title="Operating Lease, Weighted Average Discount Rate, Percent">5.25</span>%. The lease contains escalating
payments on the anniversary of the original commencement which are included in the measurement of the initial lease liability. Additional
payments based on a change in the Company’s share of the operating expenses, including property taxes and insurance, are recorded
as a period expense when incurred.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">In March 2021, the Company began
leasing 474 square feet of office space in Tempe, Arizona. The new lease is classified as an operating lease with an initial term of two
years and an option to extend for an additional three years through February 2026. The renewal option was exercised in January 2023. The
lease also contains a performance standard for research collaboration with Arizona State University. The agreement requires a minimum
value of collaborative research in each year of the lease. The lease is accounted for under ASC 842 and accordingly, the research payments
are included in the ROU and lease liability at the commencement. In March 2021, the Company recorded an ROU and associated lease liability
of approximately $<span id="xdx_907_eus-gaap--RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_c20210301__20210331__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--TempeAzMember_zhJBKDb3x384" title="Right-of-Use Asset Obtained in Exchange for Operating Lease Liability">238,000</span>. The lease liability is based on the present value of the minimum lease payments, discounted using the Company’s
estimated incremental borrowing rate of <span id="xdx_90B_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_pip0_dp_c20221231__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--TempeAzMember_zxLbV0dlkU3b" title="Operating Lease, Weighted Average Discount Rate, Percent">5.25</span>% over five years, as the Company expects to lease the space through the three-year extension.
The lease also contains escalating payments on the anniversary of the original commencement which are included in the measurement of the
initial lease liability.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">In October 2019, the Company
entered into an agreement to lease a tool for use in the development of the Company’s technology. The lease is for five years
at $150,000 per month and
commenced on August 1, 2021. A prepayment of $<span id="xdx_906_eus-gaap--DepositAssets_iI_pn3p0_c20201231__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--ToolLeaseMember_zafrLB4GUja8">450,000 </span>was
made in year ended December 31, 2020 which represents the final three monthly payments under the lease and was recorded as a
long-term prepaid until the lease commencement. At commencement, the Company recorded an ROU asset of approximately $<span id="xdx_90E_eus-gaap--FinanceLeaseRightOfUseAsset_iI_dm_c20221231__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--ToolLeaseMember_z6V01bkrbGDe">6.4
million</span> and a corresponding lease liability of approximately $<span id="xdx_90F_eus-gaap--FinanceLeaseLiability_iI_pn3n3_dm_c20221231__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--ToolLeaseMember_zppZP13UDG4l">6</span>.0
million. The lease was classified as a financing lease and accordingly, amortization is recorded as a research and development
expense in the Company’s statement of operations. Interest expense is also recorded and included in other income or expense in
the Company’s statement of operations. The lease liability is based on the present value of the minimum lease payments,
discounted using the Company’s estimated incremental borrowing rate of <span id="xdx_907_eus-gaap--FinanceLeaseWeightedAverageDiscountRatePercent_iI_dp_c20221231__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--ToolLeaseMember_zngzgMmlsEt6">5.25</span>%
at the time of commencement. The lease payment of $150,000 per month includes approximately $<span id="xdx_903_eus-gaap--DebtInstrumentPeriodicPayment_pn3p0_c20210729__20210802__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--ToolLeaseMember__us-gaap--TransactionTypeAxis__custom--SuppliesAndMaintenanceMember_z9uKBPNJBo1a">30,000 </span>in
supplies and maintenance that is recorded as an operating expense and is not included in the valuation of the lease liability. The
Company elected to exclude these costs from the asset and related lease liability valuation for this class of assets. These costs
will be expensed as operating expenses in the period incurred. This lease contains a provision for an annual adjustment of lease
payments based on tool availability and usage. The potential lease payment adjustment is determined on August 1 of each year of the
lease and is calculated based on the tool availability and usage for the preceding 12 months. Effective August 1, 2022, the lease
payments for this tool were reduced to $100,824 per month for the period August 1, 2022 through July 31, 2023. This adjustment to
the variable lease payments resulted in a reduction in ROU and corresponding lease liability.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Lease expense for operating leases
consists of the lease payments recognized on a straight-line basis over the lease term. Expenses for financing leases consists of the
amortization expenses recognized on a straight-line basis over the lease term and interest expense. The components of lease costs were
as follows (in thousands): </p>
<table cellpadding="0" cellspacing="0" id="xdx_897_eus-gaap--LeaseCostTableTextBlock_pn3n3_zCpsJyXWy831" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - LEASES (Details - Lease costs)">
<tr style="vertical-align: bottom">
<td> <span id="xdx_8B1_zY8XVMwDNzS1" style="display: none">Schedule of components of lease costs</span></td><td> </td>
<td colspan="2" id="xdx_492_20220101__20221231_z3xeU4OFZZyk" style="text-align: center"> </td><td> </td><td> </td>
<td colspan="2" id="xdx_494_20210101__20211231_zwJ2kmVqil0g" style="text-align: center"> </td><td> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year Ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr id="xdx_40E_eus-gaap--LeaseCostAbstract_iB" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left">Financing lease costs:</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr id="xdx_403_eus-gaap--FinanceLeaseRightOfUseAssetAmortization_maLCzUgK_z98QAlgjQ8F7" style="vertical-align: bottom; background-color: White">
<td style="width: 68%; text-align: left; text-indent: 13.5pt">Amortization of ROU assets</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">1,229</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">532</td><td style="width: 1%; text-align: left"> </td></tr>
<tr id="xdx_402_eus-gaap--FinanceLeaseInterestExpense_maLCzUgK_zmU9T1bMnO6j" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left; padding-bottom: 1pt; text-indent: 13.5pt">Interest on lease liabilities</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">255</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">128</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr id="xdx_405_eus-gaap--LeaseCost_iT_pn3n3_mtLCzUgK_zHhydeQ2UUDd" style="vertical-align: bottom; background-color: White">
<td style="text-align: left; padding-bottom: 2.5pt; text-indent: 13.5pt">Total financing lease costs</td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,484</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">660</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-indent: 13.5pt"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr id="xdx_403_ecustom--OperatingLeaseCostAbstract_iB" style="vertical-align: bottom; background-color: White">
<td style="text-align: left">Operating lease costs</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr id="xdx_403_ecustom--FixedLeaseCosts_maOLCzJIs_zGwBvy6tcXHk" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left; text-indent: 13.5pt">Fixed lease costs</td><td> </td>
<td style="text-align: left">$</td><td style="text-align: right">248</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left">$</td><td style="text-align: right">238</td><td style="text-align: left"> </td></tr>
<tr id="xdx_40B_eus-gaap--ShortTermLeaseCost_maOLCzJIs_zdPihAcfbQd" style="vertical-align: bottom; background-color: White">
<td style="text-align: left; padding-bottom: 1pt; text-indent: 13.5pt">Short-term lease costs</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">35</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">44</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr id="xdx_40A_eus-gaap--OperatingLeaseCost_iT_mtOLCzJIs_zmyZ2TIz4mB5" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left; padding-bottom: 2.5pt">Total operating lease costs</td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">283</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">282</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr>
</table>
<p id="xdx_8AD_zNmZt1max1h2" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Future minimum payments under non-cancellable leases
as of December 31, 2022 were as follows (in thousands): </p>
<table cellpadding="0" cellspacing="0" id="xdx_898_ecustom--LesseeFinanceAndOperatingLeaseLiabilityMaturityTableTextBlock_pn3n3_zUGDd5AMc50l" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - LEASES (Details - Minimum lease payments)">
<tr style="vertical-align: bottom">
<td> <span id="xdx_8BE_z6r3XHH5D9Wc" style="display: none">Schedule of future minimum lease payments</span></td><td> </td>
<td colspan="2" style="text-align: right"> </td><td> </td><td> </td>
<td colspan="2" style="text-align: right"> </td><td> </td></tr>
<tr style="vertical-align: bottom">
<td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: justify">For the Year Ended December 31,</td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Financing leases</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Operating leases</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="width: 68%; text-align: justify">2023</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--FinanceLeaseLiabilityPaymentsDueNextTwelveMonths_iI_pn3n3_c20221231__us-gaap--LongtermDebtTypeAxis__custom--FinancingLeasesMember_zUoZ6RRWFxsd" style="width: 13%; text-align: right" title="Due 2023">1,161</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_pn3n3_c20221231__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--OperatingLeasesMember_zI2CfmowAt28" style="width: 13%; text-align: right" title="Due 2023">253</td><td style="width: 1%; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: justify">2024</td><td> </td>
<td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--FinanceLeaseLiabilityPaymentsDueYearTwo_iI_pn3n3_c20221231__us-gaap--LongtermDebtTypeAxis__custom--FinancingLeasesMember_zTnwC54USsAf" style="text-align: right" title="Due 2024">1,436</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_pn3n3_c20221231__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--OperatingLeasesMember_zAB0IsRgtE5j" style="text-align: right" title="Due 2024">278</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: justify">2025</td><td> </td>
<td style="text-align: left"> </td><td id="xdx_987_eus-gaap--FinanceLeaseLiabilityPaymentsDueYearThree_iI_pn3n3_c20221231__us-gaap--LongtermDebtTypeAxis__custom--FinancingLeasesMember_zUgOqWWHUf8l" style="text-align: right" title="Due 2025">1,436</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td id="xdx_981_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_pn3n3_c20221231__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--OperatingLeasesMember_zAyztQgElvl4" style="text-align: right" title="Due 2025">284</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: justify; padding-bottom: 1pt">2026</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--FinanceLeaseLiabilityPaymentsDueYearFour_iI_pn3n3_c20221231__us-gaap--LongtermDebtTypeAxis__custom--FinancingLeasesMember_zjDhM4OXK9tl" style="border-bottom: Black 1pt solid; text-align: right" title="Due 2026">478</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_pn3n3_c20221231__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--OperatingLeasesMember_zMlKNB9vj6g5" style="border-bottom: Black 1pt solid; text-align: right" title="Due 2026">21</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-left: 10pt; text-align: justify">Total future minimum lease payments</td><td> </td>
<td style="text-align: left"> </td><td id="xdx_989_eus-gaap--FinanceLeaseLiabilityPaymentsDue_c20221231__us-gaap--LongtermDebtTypeAxis__custom--FinancingLeasesMember_pn3n3" style="text-align: right" title="Total future minimum lease payments">4,511</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_c20221231__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--OperatingLeasesMember_pn3n3" style="text-align: right" title="Total future minimum lease payments">836</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: justify; padding-bottom: 1pt">Less imputed interest</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--FinanceLeaseLiabilityUndiscountedExcessAmount_iNI_pn3n3_di_c20221231__us-gaap--LongtermDebtTypeAxis__custom--FinancingLeasesMember_zsla8OdqOcXa" style="border-bottom: Black 1pt solid; text-align: right" title="Less imputed interest">(399</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_ecustom--OperatingLeasesFutureMinimumPaymentsInterestIncludedInPayments_iNI_pn3n3_di_c20221231__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--OperatingLeasesMember_z9UkHvroK1m" style="border-bottom: Black 1pt solid; text-align: right" title="Less imputed interest">(70</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: justify; padding-bottom: 2.5pt">Total lease liability</td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--FinanceLeaseLiability_c20221231__us-gaap--LongtermDebtTypeAxis__custom--FinancingLeasesMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total lease liability">4,112</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--OperatingLeaseLiability_c20221231__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--OperatingLeasesMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total lease liability">766</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr>
</table>
<p id="xdx_8AD_zRYPja4Eo9i7" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The below table provides supplemental
information and non-cash activity related to the Company’s operating and financing leases are as follows (in thousands):</p>
<table cellpadding="0" cellspacing="0" id="xdx_89A_eus-gaap--ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock_pn3n3_zekeltkyypl" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - LEASES (Details - operating and financing)">
<tr style="vertical-align: bottom">
<td> <span id="xdx_8B4_zqEegfVXFhkg" style="display: none">Supplemental non-cash activity related to operating leases</span></td><td> </td>
<td colspan="2" id="xdx_498_20220101__20221231_zaQPR0HqQcR5" style="text-align: center"> </td><td> </td><td> </td>
<td colspan="2" id="xdx_496_20210101__20211231_zjhZuVCTjOn8" style="text-align: center"> </td><td> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year Ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom">
<td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr id="xdx_407_eus-gaap--SupplementalCashFlowElementsAbstract_iB" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="font-weight: bold; text-align: justify">Operating cash flow information:</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr id="xdx_40B_eus-gaap--OperatingLeasePayments_i01_pn3n3" style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; width: 68%; text-align: left">Cash paid for amounts included in the measurement of operating lease liabilities</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">265</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">143</td><td style="width: 1%; text-align: left"> </td></tr>
<tr id="xdx_40A_eus-gaap--FinanceLeasePrincipalPayments_i01_pn3n3" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-left: 10pt; text-align: left">Cash paid for amounts included in the measurement of financing lease liabilities</td><td> </td>
<td style="text-align: left">$</td><td style="text-align: right">1,239</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left">$</td><td style="text-align: right">598</td><td style="text-align: left"> </td></tr>
<tr id="xdx_408_eus-gaap--NoncashInvestingAndFinancingItemsAbstract_iB" style="vertical-align: bottom; background-color: White">
<td style="font-weight: bold; text-align: justify">Non-cash activity:</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr id="xdx_402_eus-gaap--RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_i01_pn3n3_d0_zcUULmvkCxb7" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-left: 10pt; text-align: left">Right-of-use assets obtained in exchange for operating lease obligations</td><td> </td>
<td style="text-align: left">$</td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left">$</td><td style="text-align: right">382</td><td style="text-align: left"> </td></tr>
<tr id="xdx_406_eus-gaap--RightOfUseAssetObtainedInExchangeForFinanceLeaseLiability_pn3n3_d0_zQ34gqxtw125" style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; text-align: left">Right-of-use assets obtained in exchange for financing lease obligations</td><td> </td>
<td style="text-align: left">$</td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left">$</td><td style="text-align: right">6,383</td><td style="text-align: left"> </td></tr>
<tr id="xdx_40C_ecustom--RemeasurementOfRightofUseAssetAndLiabilityInFinancingLeaseObligations_pn3n3_d0_zcH7AkDGwBTc" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-left: 10pt; text-align: left">Remeasurement of right-of use asset and liability in financing lease obligations</td><td> </td>
<td style="text-align: left">$</td><td style="text-align: right">(458</td><td style="text-align: left">)</td><td> </td>
<td style="text-align: left">$</td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr>
</table>
<p id="xdx_8AB_zjzisutLyPZ6" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The weighted average remaining
discount rate is <span id="xdx_900_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_dp_c20221231__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--TempeAzMember_zC3A4f8iDzw2" title="Operating Lease, Weighted Average Discount Rate, Percent">5.25</span>% for the Company’s operating and financing leases. The weighted average remaining lease term is <span id="xdx_90B_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtY_c20221231_z8Blti6jsB4i" title="Operating Lease, Weighted Average Remaining Lease Term">3.6</span> years
for financing lease and <span id="xdx_903_eus-gaap--FinanceLeaseWeightedAverageRemainingLeaseTerm1_iI_dtY_c20221231_z8cAKZNgPp46" title="Finance Lease, Weighted Average Remaining Lease Term">3.1</span> years for operating leases.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">In October 2016, the Company entered
into lease agreement for approximately 200 square feet of office space in Cambridge, Massachusetts. The lease, with current monthly payments
of $2,942 per month, commenced on October 24, 2016. Since the lease is month to month and can be cancelled with a 30-day notice, the future
lease payments are not included in the Company’s lease accounting under ASC Topic 842.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">In December 2022, the Company
entered into a lease agreement for a tool in Tempe, Arizona. The term of this lease is for six months beginning on January 1, 2023 with
an option to extend the lease for an additional six months. The initial lease terms are for $96,000 per month. If the option to extend
the lease is exercised prior to March 31, 2023, the remaining lease payments will be reduced to an average of $87,000 over the twelve
months. Since the lease and extension are not for more than one year, the future lease payments are not included in the Company’s
lease accounting under ASC Topic 842.</p>
0.0525
238000
0.0525
450000
6400000
6000000
0.0525
30000
<table cellpadding="0" cellspacing="0" id="xdx_897_eus-gaap--LeaseCostTableTextBlock_pn3n3_zCpsJyXWy831" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - LEASES (Details - Lease costs)">
<tr style="vertical-align: bottom">
<td> <span id="xdx_8B1_zY8XVMwDNzS1" style="display: none">Schedule of components of lease costs</span></td><td> </td>
<td colspan="2" id="xdx_492_20220101__20221231_z3xeU4OFZZyk" style="text-align: center"> </td><td> </td><td> </td>
<td colspan="2" id="xdx_494_20210101__20211231_zwJ2kmVqil0g" style="text-align: center"> </td><td> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year Ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr id="xdx_40E_eus-gaap--LeaseCostAbstract_iB" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left">Financing lease costs:</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr id="xdx_403_eus-gaap--FinanceLeaseRightOfUseAssetAmortization_maLCzUgK_z98QAlgjQ8F7" style="vertical-align: bottom; background-color: White">
<td style="width: 68%; text-align: left; text-indent: 13.5pt">Amortization of ROU assets</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">1,229</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">532</td><td style="width: 1%; text-align: left"> </td></tr>
<tr id="xdx_402_eus-gaap--FinanceLeaseInterestExpense_maLCzUgK_zmU9T1bMnO6j" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left; padding-bottom: 1pt; text-indent: 13.5pt">Interest on lease liabilities</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">255</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">128</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr id="xdx_405_eus-gaap--LeaseCost_iT_pn3n3_mtLCzUgK_zHhydeQ2UUDd" style="vertical-align: bottom; background-color: White">
<td style="text-align: left; padding-bottom: 2.5pt; text-indent: 13.5pt">Total financing lease costs</td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,484</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">660</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-indent: 13.5pt"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr id="xdx_403_ecustom--OperatingLeaseCostAbstract_iB" style="vertical-align: bottom; background-color: White">
<td style="text-align: left">Operating lease costs</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr id="xdx_403_ecustom--FixedLeaseCosts_maOLCzJIs_zGwBvy6tcXHk" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left; text-indent: 13.5pt">Fixed lease costs</td><td> </td>
<td style="text-align: left">$</td><td style="text-align: right">248</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left">$</td><td style="text-align: right">238</td><td style="text-align: left"> </td></tr>
<tr id="xdx_40B_eus-gaap--ShortTermLeaseCost_maOLCzJIs_zdPihAcfbQd" style="vertical-align: bottom; background-color: White">
<td style="text-align: left; padding-bottom: 1pt; text-indent: 13.5pt">Short-term lease costs</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">35</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">44</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr id="xdx_40A_eus-gaap--OperatingLeaseCost_iT_mtOLCzJIs_zmyZ2TIz4mB5" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left; padding-bottom: 2.5pt">Total operating lease costs</td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">283</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">282</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr>
</table>
1229000
532000
255000
128000
1484000
660000
248000
238000
35000
44000
283000
282000
<table cellpadding="0" cellspacing="0" id="xdx_898_ecustom--LesseeFinanceAndOperatingLeaseLiabilityMaturityTableTextBlock_pn3n3_zUGDd5AMc50l" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - LEASES (Details - Minimum lease payments)">
<tr style="vertical-align: bottom">
<td> <span id="xdx_8BE_z6r3XHH5D9Wc" style="display: none">Schedule of future minimum lease payments</span></td><td> </td>
<td colspan="2" style="text-align: right"> </td><td> </td><td> </td>
<td colspan="2" style="text-align: right"> </td><td> </td></tr>
<tr style="vertical-align: bottom">
<td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: justify">For the Year Ended December 31,</td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Financing leases</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Operating leases</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="width: 68%; text-align: justify">2023</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--FinanceLeaseLiabilityPaymentsDueNextTwelveMonths_iI_pn3n3_c20221231__us-gaap--LongtermDebtTypeAxis__custom--FinancingLeasesMember_zUoZ6RRWFxsd" style="width: 13%; text-align: right" title="Due 2023">1,161</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_pn3n3_c20221231__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--OperatingLeasesMember_zI2CfmowAt28" style="width: 13%; text-align: right" title="Due 2023">253</td><td style="width: 1%; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: justify">2024</td><td> </td>
<td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--FinanceLeaseLiabilityPaymentsDueYearTwo_iI_pn3n3_c20221231__us-gaap--LongtermDebtTypeAxis__custom--FinancingLeasesMember_zTnwC54USsAf" style="text-align: right" title="Due 2024">1,436</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_pn3n3_c20221231__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--OperatingLeasesMember_zAB0IsRgtE5j" style="text-align: right" title="Due 2024">278</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: justify">2025</td><td> </td>
<td style="text-align: left"> </td><td id="xdx_987_eus-gaap--FinanceLeaseLiabilityPaymentsDueYearThree_iI_pn3n3_c20221231__us-gaap--LongtermDebtTypeAxis__custom--FinancingLeasesMember_zUgOqWWHUf8l" style="text-align: right" title="Due 2025">1,436</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td id="xdx_981_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_pn3n3_c20221231__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--OperatingLeasesMember_zAyztQgElvl4" style="text-align: right" title="Due 2025">284</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: justify; padding-bottom: 1pt">2026</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--FinanceLeaseLiabilityPaymentsDueYearFour_iI_pn3n3_c20221231__us-gaap--LongtermDebtTypeAxis__custom--FinancingLeasesMember_zjDhM4OXK9tl" style="border-bottom: Black 1pt solid; text-align: right" title="Due 2026">478</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_pn3n3_c20221231__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--OperatingLeasesMember_zMlKNB9vj6g5" style="border-bottom: Black 1pt solid; text-align: right" title="Due 2026">21</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-left: 10pt; text-align: justify">Total future minimum lease payments</td><td> </td>
<td style="text-align: left"> </td><td id="xdx_989_eus-gaap--FinanceLeaseLiabilityPaymentsDue_c20221231__us-gaap--LongtermDebtTypeAxis__custom--FinancingLeasesMember_pn3n3" style="text-align: right" title="Total future minimum lease payments">4,511</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_c20221231__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--OperatingLeasesMember_pn3n3" style="text-align: right" title="Total future minimum lease payments">836</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: justify; padding-bottom: 1pt">Less imputed interest</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--FinanceLeaseLiabilityUndiscountedExcessAmount_iNI_pn3n3_di_c20221231__us-gaap--LongtermDebtTypeAxis__custom--FinancingLeasesMember_zsla8OdqOcXa" style="border-bottom: Black 1pt solid; text-align: right" title="Less imputed interest">(399</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_ecustom--OperatingLeasesFutureMinimumPaymentsInterestIncludedInPayments_iNI_pn3n3_di_c20221231__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--OperatingLeasesMember_z9UkHvroK1m" style="border-bottom: Black 1pt solid; text-align: right" title="Less imputed interest">(70</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: justify; padding-bottom: 2.5pt">Total lease liability</td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--FinanceLeaseLiability_c20221231__us-gaap--LongtermDebtTypeAxis__custom--FinancingLeasesMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total lease liability">4,112</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--OperatingLeaseLiability_c20221231__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--OperatingLeasesMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total lease liability">766</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr>
</table>
1161000
253000
1436000
278000
1436000
284000
478000
21000
4511000
836000
399000
70000
4112000
766000
<table cellpadding="0" cellspacing="0" id="xdx_89A_eus-gaap--ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock_pn3n3_zekeltkyypl" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - LEASES (Details - operating and financing)">
<tr style="vertical-align: bottom">
<td> <span id="xdx_8B4_zqEegfVXFhkg" style="display: none">Supplemental non-cash activity related to operating leases</span></td><td> </td>
<td colspan="2" id="xdx_498_20220101__20221231_zaQPR0HqQcR5" style="text-align: center"> </td><td> </td><td> </td>
<td colspan="2" id="xdx_496_20210101__20211231_zjhZuVCTjOn8" style="text-align: center"> </td><td> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year Ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom">
<td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr id="xdx_407_eus-gaap--SupplementalCashFlowElementsAbstract_iB" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="font-weight: bold; text-align: justify">Operating cash flow information:</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr id="xdx_40B_eus-gaap--OperatingLeasePayments_i01_pn3n3" style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; width: 68%; text-align: left">Cash paid for amounts included in the measurement of operating lease liabilities</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">265</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">143</td><td style="width: 1%; text-align: left"> </td></tr>
<tr id="xdx_40A_eus-gaap--FinanceLeasePrincipalPayments_i01_pn3n3" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-left: 10pt; text-align: left">Cash paid for amounts included in the measurement of financing lease liabilities</td><td> </td>
<td style="text-align: left">$</td><td style="text-align: right">1,239</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left">$</td><td style="text-align: right">598</td><td style="text-align: left"> </td></tr>
<tr id="xdx_408_eus-gaap--NoncashInvestingAndFinancingItemsAbstract_iB" style="vertical-align: bottom; background-color: White">
<td style="font-weight: bold; text-align: justify">Non-cash activity:</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr id="xdx_402_eus-gaap--RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_i01_pn3n3_d0_zcUULmvkCxb7" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-left: 10pt; text-align: left">Right-of-use assets obtained in exchange for operating lease obligations</td><td> </td>
<td style="text-align: left">$</td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left">$</td><td style="text-align: right">382</td><td style="text-align: left"> </td></tr>
<tr id="xdx_406_eus-gaap--RightOfUseAssetObtainedInExchangeForFinanceLeaseLiability_pn3n3_d0_zQ34gqxtw125" style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; text-align: left">Right-of-use assets obtained in exchange for financing lease obligations</td><td> </td>
<td style="text-align: left">$</td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left">$</td><td style="text-align: right">6,383</td><td style="text-align: left"> </td></tr>
<tr id="xdx_40C_ecustom--RemeasurementOfRightofUseAssetAndLiabilityInFinancingLeaseObligations_pn3n3_d0_zcH7AkDGwBTc" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-left: 10pt; text-align: left">Remeasurement of right-of use asset and liability in financing lease obligations</td><td> </td>
<td style="text-align: left">$</td><td style="text-align: right">(458</td><td style="text-align: left">)</td><td> </td>
<td style="text-align: left">$</td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr>
</table>
265000
143000
1239000
598000
0
382000
0
6383000
-458000
0
0.0525
P3Y7M6D
P3Y1M6D
<p id="xdx_80D_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_zfuq7IureRf5" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
<td style="width: 29px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>8.</b></span></td>
<td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_828_zeTaWibf3oO5">COMMITMENTS AND CONTINGENCIES</span></b></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"> <i> </i> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Legal</i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Company may be involved, from
time to time, in legal proceedings and claims arising in the ordinary course of its business. Such matters are subject to many uncertainties
and outcomes and are not predictable with assurance. While management believes that such matters are currently insignificant, matters
arising in the ordinary course of business for which the Company is or could become involved in litigation may have a material adverse
effect on its business and financial condition. The Company is not party to any material litigation as of December 31, 2022 or through
the date these financial statements have been issued.</p>
<p id="xdx_803_eus-gaap--StockholdersEquityNoteDisclosureTextBlock_zSeZkVpXB8wd" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
<td style="width: 29px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>9.</b></span></td>
<td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_824_zoVzVOM4LGPe">STOCKHOLDERS’ EQUITY</span></b></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Company is authorized to issue
to up <span id="xdx_90E_eus-gaap--PreferredStockSharesAuthorized_iI_pn3n3_c20221231_zbIfv3GiPin1" title="Preferred stock, authorized"><span id="xdx_903_eus-gaap--PreferredStockSharesAuthorized_iI_pn3n3_c20211231_zmXj4PsuiKF8" title="Preferred stock, authorized">2,500</span></span>,000 shares of preferred stock, $<span id="xdx_900_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_pip0_c20221231_zaijOE7q7zv9" title="Preferred stock, par value"><span id="xdx_904_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_pip0_c20211231_zcwsVp3A17Vj" title="Preferred stock, par value">.001</span></span> par value. As of December 31, 2022, and 2021, no shares have been designated and <span id="xdx_902_eus-gaap--PreferredStockSharesIssued_iI_pn3n3_do_c20221231_zlKvqNngHyrh" title="Preferred stock, issued"><span id="xdx_905_eus-gaap--PreferredStockSharesOutstanding_iI_pn3n3_do_c20221231_zTjMInQL3uff" title="Preferred stock, outstanding"><span id="xdx_904_eus-gaap--PreferredStockSharesIssued_iI_pn3n3_do_c20211231_zLDgjwywLwC7" title="Preferred stock, issued"><span id="xdx_90B_eus-gaap--PreferredStockSharesOutstanding_iI_pn3n3_do_c20211231_zd06QZ0NyFph" title="Preferred stock, outstanding">no</span></span></span></span> shares
are issued and outstanding. Preferred stock may rank prior to common stock with respect to dividends rights, liquidation preferences,
or both, and may have full or limited voting rights.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">On September 2, 2020, Atomera
entered into an Equity Distribution Agreement with Craig-Hallum Capital Group LLC, as agent, under which the Company offered and sold,
from time to time at its sole discretion, shares of its common stock having aggregate offering proceeds of up to $25.0 million in an “at-the-market”
or ATM offering, to or through the agent. On January 5, 2021 we announced the completion of this offering after <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210101__20210105__us-gaap--TransactionTypeAxis__custom--EquityDistributionAgreementMember_zBjBpAQreyp3">2,221,575</span> shares were
sold for an average price per share of $<span id="xdx_900_ecustom--AveragePricePerShare_pip0_c20210101__20210105__us-gaap--TransactionTypeAxis__custom--EquityDistributionAgreementMember_zsBbjO143f02" title="Average price per share">11.25</span>, resulting in approximately $<span id="xdx_90F_eus-gaap--ProceedsFromIssuanceOfCommonStock_dm_c20210101__20210105__us-gaap--TransactionTypeAxis__custom--EquityDistributionAgreementMember_zDvIA43q9Wxa" title="Proceeds from issuance of common stock">24.2 million</span> of net proceeds to us after deducting commissions
and other offering expenses.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">On May 31, 2022, Atomera entered
into an Equity Distribution Agreement with Oppenheimer & Co. Inc and Craig-Hallum Capital Group LLC, as agents, under which we may
offer and sell, from time to time at our sole discretion, shares of our common stock having aggregate offering proceeds of up to $<span id="xdx_90E_eus-gaap--ProceedsFromIssuanceInitialPublicOffering_pn3n3_dm_c20220518__20220531_zonXRZXGMUCf" title="Aggregate offering proceeds">50</span>.0
million in an “at-the-market” or ATM offering, to or through the agents. During the year ended December 31, 2022, approximately
<span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pip0_c20220101__20221231__us-gaap--TransactionTypeAxis__custom--EquityDistributionAgreementMember_zH6400avidfe" title="Sale of stock">527,000</span> shares were sold at an average price per share of approximately $<span id="xdx_907_ecustom--AveragePricePerShare_pip0_c20220101__20221231__us-gaap--TransactionTypeAxis__custom--EquityDistributionAgreementMember_zV9UF2v9t9Qe" title="Average Price Per Share">11.68</span>, resulting in approximately $<span id="xdx_901_eus-gaap--ProceedsFromIssuanceOfCommonStock_dm_c20220101__20221231__us-gaap--TransactionTypeAxis__custom--EquityDistributionAgreementMember_zyFJi2RVhJod" title="Proceeds from issuance of common stock">5.8 million</span> of net proceeds
to us after deducting commissions and other offering expenses.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">As of December 31, 2022, the Company
has reserved approximately <span id="xdx_906_eus-gaap--CommonStockCapitalSharesReservedForFutureIssuance_iI_pn3n3_dm_c20221231_zj3oPyFsVkEg" title="Common stock reserved for issuance">3</span>.0 million shares of common stock for issuance pursuant to outstanding stock options.</p>
2500000
2500000
0.001
0.001
0
0
0
0
2221575
11.25
24200000
50000000
527000
11.68
5800000
3000000
<p id="xdx_80B_ecustom--WarrantsDisclosureTextBlock_zalfmYFV95e1" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
<td style="width: 29px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>10.</b></span></td>
<td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_821_zNY6hvHdJ2z5">WARRANTS</span></b></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Company estimated the fair
value of warrants using the Black-Scholes option pricing model. There were no warrants issued in the year ending December 31, 2022 or
2021. A summary of warrant activity for the year ended December 31, 2021 is as follows (shares in thousands except per share and contractual
term): </p>
<table cellpadding="0" cellspacing="0" id="xdx_886_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_zXw1J7FWqbE1" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - WARRANTS (Details - Warrant activity)">
<tr style="vertical-align: bottom">
<td> <span id="xdx_8B8_zZ0Ioa0rdyWl" style="display: none">Schedule of warrant activity</span></td><td> </td>
<td colspan="2" style="text-align: center"> </td><td> </td><td> </td>
<td colspan="2" style="text-align: center"> </td><td> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Number of</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Shares</b></p></td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Weighted-</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Average</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Exercise</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Prices</b></p></td><td style="padding-bottom: 1pt"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="width: 68%">Outstanding at January 1, 2022</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left"> </td><td id="xdx_985_eus-gaap--ClassOfWarrantOrRightOutstanding_iS_pn3n3_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zsktus0T3fr8" style="width: 13%; text-align: right" title="Warrants outstanding, beginning balance">1</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iS_pip0_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_z1bMTXVd4Y5b" style="width: 13%; text-align: right" title="Weighted-average exercise price, warrants outstanding, beginning balance">33.75</td><td style="width: 1%; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="padding-bottom: 1pt">Expired</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeituresAndExpirations_iN_pn3n3_di_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zKSlIWZtXCRj" style="border-bottom: Black 1pt solid; text-align: right" title="Expired">(1</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_pip0_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zqaQEeslqzHl" style="border-bottom: Black 1pt solid; text-align: right" title="Expired">33.75</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left; padding-bottom: 2.5pt">Outstanding and exercisable at December 31, 2022</td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_985_eus-gaap--ClassOfWarrantOrRightOutstanding_iE_pn3n3_d0_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_z8UoO5WmImQh" style="border-bottom: Black 2.5pt double; text-align: right" title="Warrants outstanding, ending balance">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iE_pip0_d0_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zSyaQQhLGH9j" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted-average exercise price, warrants outstanding, ending balance">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr>
</table>
<table cellpadding="0" cellspacing="0" id="xdx_886_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_zXw1J7FWqbE1" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - WARRANTS (Details - Warrant activity)">
<tr style="vertical-align: bottom">
<td> <span id="xdx_8B8_zZ0Ioa0rdyWl" style="display: none">Schedule of warrant activity</span></td><td> </td>
<td colspan="2" style="text-align: center"> </td><td> </td><td> </td>
<td colspan="2" style="text-align: center"> </td><td> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Number of</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Shares</b></p></td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Weighted-</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Average</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Exercise</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Prices</b></p></td><td style="padding-bottom: 1pt"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="width: 68%">Outstanding at January 1, 2022</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left"> </td><td id="xdx_985_eus-gaap--ClassOfWarrantOrRightOutstanding_iS_pn3n3_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zsktus0T3fr8" style="width: 13%; text-align: right" title="Warrants outstanding, beginning balance">1</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iS_pip0_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_z1bMTXVd4Y5b" style="width: 13%; text-align: right" title="Weighted-average exercise price, warrants outstanding, beginning balance">33.75</td><td style="width: 1%; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="padding-bottom: 1pt">Expired</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeituresAndExpirations_iN_pn3n3_di_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zKSlIWZtXCRj" style="border-bottom: Black 1pt solid; text-align: right" title="Expired">(1</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_pip0_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zqaQEeslqzHl" style="border-bottom: Black 1pt solid; text-align: right" title="Expired">33.75</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left; padding-bottom: 2.5pt">Outstanding and exercisable at December 31, 2022</td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_985_eus-gaap--ClassOfWarrantOrRightOutstanding_iE_pn3n3_d0_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_z8UoO5WmImQh" style="border-bottom: Black 2.5pt double; text-align: right" title="Warrants outstanding, ending balance">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iE_pip0_d0_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zSyaQQhLGH9j" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted-average exercise price, warrants outstanding, ending balance">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr>
</table>
1000
33.75
1000
33.75
0
0
<p id="xdx_80F_eus-gaap--DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_zz3krU5uaf6i" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
<td style="width: 29px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>11.</b></span></td>
<td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_821_zZUAcEW0VZt2">STOCK-BASED COMPENSATION</span></b></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Company’s 2007 Equity
Incentive Plan (the “2007 Plan) expired in March 2017, however all options and warrants outstanding at the time of the expiration
remained outstanding and exercisable by their term. At the time of the expiration of the 2007 plan, options to purchase 2,106,637 shares
of common stock were outstanding.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">In May 2017, the Company’s
shareholders approved its 2017 Stock Incentive Plan (“2017 Plan”). The 2017 Plan provides for the grant of non-qualified stock
options and incentive stock options to purchase shares of the Company’s common stock and for the grant of restricted and unrestricted
share grants. The Company reserved a total of <span id="xdx_903_eus-gaap--DeferredCompensationArrangementWithIndividualCommonStockReservedForFutureIssuance_iI_c20170531__us-gaap--PlanNameAxis__custom--Plan2017Member_zG6j9vil7y0g" title="Shares authorized for issuance">3,750,000</span> shares of common stock for issuance under the 2017 Plan. All employees, officers,
directors, consultants, advisors and other persons who provide services to the Company or any subsidiaries of the Company are eligible
to receive incentive awards under the 2017 Plan. As of December 31, 2022, awards of <span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_c20220101__20221231__us-gaap--PlanNameAxis__custom--Plan2017Member_zq1jlbJu49Q" title="Options granted">3,072,791</span> shares of common stock had been granted
under the 2017 Plan, net of forfeited restricted stock and option awards and a total of <span id="xdx_909_eus-gaap--DeferredCompensationArrangementWithIndividualCommonStockReservedForFutureIssuance_iI_c20221231__us-gaap--PlanNameAxis__custom--Plan2017Member_zIITdWTX4958" title="Shares authorized for issuance">677,209</span> shares of common stock are reserved for
issuance.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The following table summarizes
the stock-based compensation expense recorded in the Company’s results of operations during the years ended December 31, 2022 and
2021 for stock options and restricted stock (in thousands): </p>
<table cellpadding="0" cellspacing="0" id="xdx_896_eus-gaap--ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock_pn3n3_zKCbxSUp2R57" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - STOCK BASED COMPENSATION (Details)">
<tr style="vertical-align: bottom">
<td> <span id="xdx_8B7_zwBuVsiKfoUb" style="display: none">Schedule of stock-based compensation expense</span></td><td> </td>
<td colspan="2" style="text-align: right"> </td><td> </td><td> </td>
<td colspan="2" style="text-align: right"> </td><td> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year Ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="width: 68%; text-align: left">Research and development</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--ShareBasedCompensation_c20220101__20221231__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_pn3n3" style="width: 13%; text-align: right" title="Allocated stock-based compensation">1,153</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--ShareBasedCompensation_c20210101__20211231__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_pn3n3" style="width: 13%; text-align: right" title="Allocated stock-based compensation">907</td><td style="width: 1%; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: left">General and administrative</td><td> </td>
<td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensation_c20220101__20221231__us-gaap--IncomeStatementLocationAxis__us-gaap--GeneralAndAdministrativeExpenseMember_pn3n3" style="text-align: right" title="Allocated stock-based compensation">1,965</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensation_c20210101__20211231__us-gaap--IncomeStatementLocationAxis__us-gaap--GeneralAndAdministrativeExpenseMember_pn3n3" style="text-align: right" title="Allocated stock-based compensation">1,893</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left; padding-bottom: 1pt">Selling and Marketing</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensation_c20220101__20221231__us-gaap--IncomeStatementLocationAxis__custom--SellingAndMarketingMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Allocated stock-based compensation">249</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensation_c20210101__20211231__us-gaap--IncomeStatementLocationAxis__custom--SellingAndMarketingMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Allocated stock-based compensation">173</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--ShareBasedCompensation_c20220101__20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Allocated stock-based compensation">3,367</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--ShareBasedCompensation_c20210101__20211231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Allocated stock-based compensation">2,973</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr>
</table>
<p id="xdx_8A5_zSMXveXXfIFi" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">As of December 31, 2022, there
was approximately $<span id="xdx_90E_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized_iI_dm_c20221231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zSfZFxC8xkC5" title="Unrecognized compensation expense">6.3 million</span> of total unrecognized compensation expense related to non-vested share-based compensation arrangements
that are expected to vest. This cost is expected to be recognized over a weighted-average period of <span id="xdx_902_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1_dtY_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zZg1nHNnwmNd" title="Unrecognized compensation weighted average period">2.0</span> years.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Company records compensation
expense for employee awards with graded vesting using the straight-line method. The Company records compensation expense for nonemployee
awards with graded vesting using the accelerated expense attribution method. The Company recognizes compensation expense over the requisite
service period applicable to each individual award, which generally equals the vesting term. The Company estimates the fair value of each
option award using the Black-Scholes-Merton option pricing model. Forfeitures are recognized when realized.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The fair value of employee stock
options issued was estimated using the following weighted-average assumptions: </p>
<table cellpadding="0" cellspacing="0" id="xdx_89F_eus-gaap--ScheduleOfShareBasedCompensationEmployeeStockPurchasePlanActivityTableTextBlock_zW69dhc7TGm7" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - STOCK BASED COMPENSATION (Details - Employee stock)">
<tr style="vertical-align: bottom">
<td> <span id="xdx_8BE_zK5RCA4KzSI3" style="display: none">Schedule of assumptions</span></td><td> </td>
<td colspan="2" style="text-align: right"> </td><td> </td><td> </td>
<td colspan="2" style="text-align: right"> </td><td> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year Ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom">
<td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="width: 68%">Weighted average exercise price:</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_989_ecustom--WeightedAverageExercisePrice_pip0_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zwUpQwcgTcxd" style="width: 13%; text-align: right" title="Weighted average exercise price">14.21</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_983_ecustom--WeightedAverageExercisePrice_pip0_c20210101__20211231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zqDFF8qempFb" style="width: 13%; text-align: right" title="Weighted average exercise price">22.05</td><td style="width: 1%; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td>Weighted average grant date fair value per share:</td><td> </td>
<td style="text-align: left">$</td><td id="xdx_986_ecustom--WeightedAverageGrantDateFairValuePerShareOptionsGranted_pip0_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_ztBEKdi3t8hd" style="text-align: right" title="Weighted average grant date fair value">10.37</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left">$</td><td id="xdx_986_ecustom--WeightedAverageGrantDateFairValuePerShareOptionsGranted_pip0_c20210101__20211231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zOs6FrOWEmaf" style="text-align: right" title="Weighted average grant date fair value">15.49</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td>Assumptions:</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; text-align: left">Expected volatility</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pip0_dp_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zf5EQL2obCSd" title="Expected volatility">83.18</span>%</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pip0_dp_c20210101__20211231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zBtobtiSmbI7" title="Expected volatility">81.11</span>%</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-left: 10pt; text-align: left">Weighted average expected term (in years)</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_907_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zIl5AlL39uWh" title="Weighted average expected term (in years)">6.51</span></td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20210101__20211231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zMlwAJ2fEfxg" title="Weighted average expected term (in years)">6.34</span></td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; text-align: left">Risk-free interest rate</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pip0_dp_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_znSNZftRuRVb" title="Risk-free interest rate">1.96</span>%</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pip0_dp_c20210101__20211231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zeP6I0c29LD4" title="Risk-free interest rate">1.05</span>%</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-left: 10pt; text-align: left">Expected dividend yield</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pip0_dp_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zoT3D39cT7a3" title="Expected dividend yield">0.0</span>%</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pip0_dp_c20210101__20211231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zCpgNaGDVwvb" title="Expected dividend yield">0.0</span>%</td><td style="text-align: left"> </td></tr>
</table>
<p id="xdx_8A3_zZrl4h4eKvD1" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The risk-free interest rate was
obtained from U.S. Treasury rates for the applicable periods. The Company’s expected volatility was based upon the historical volatility
of the Company. The expected life of the Company’s options was determined using the simplified method as a result of limited historical
data regarding the Company’s activity. The dividend yield considers that the Company has not historically paid dividends and does
not expect to pay dividends in the foreseeable future.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The following table summarizes
stock option activity during the year ended December 31, 2022 (in thousands except exercise prices and contractual terms): </p>
<table cellpadding="0" cellspacing="0" id="xdx_896_eus-gaap--ScheduleOfStockOptionsRollForwardTableTextBlock_pn3n3_zhdoJWXdGqc4" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - STOCK BASED COMPENSATION (Details - Stock Option Activity)">
<tr style="vertical-align: bottom">
<td> <span id="xdx_8B0_zfl4MAKYYdg6" style="display: none">Schedule of stock option activity</span></td><td> </td>
<td colspan="2" style="text-align: right"> </td><td> </td><td> </td>
<td colspan="2" style="text-align: right"> </td><td> </td><td> </td>
<td colspan="2" style="text-align: right"> </td><td> </td><td> </td>
<td colspan="2" style="text-align: right"> </td><td> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Number of</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Shares</b></p></td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Weighted-</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Average</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Exercise</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Prices</b></p></td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Weighted-Average</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Remaining</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Contractual</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Term <br/>
(In Years)</b></p></td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Intrinsic Value</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="width: 44%">Outstanding at January 1, 2022</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pn3n3_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zR7VdIisaABa" style="width: 11%; text-align: right" title="Options outstanding, beginning balance">2,869</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pip0_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_z3xd1m2tMMJc" style="width: 11%; text-align: right" title="Weighted average exercise price, options outstanding beginning balance">6.64</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td>Granted</td><td> </td>
<td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pn3n3_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_z7v2fDojrncc" style="text-align: right" title="Options granted">196</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pip0_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zNKbxMIwUVJk" style="text-align: right" title="Weighted average exercise price, options granted">14.21</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td>Exercised</td><td> </td>
<td style="text-align: left"> </td><td id="xdx_984_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_iN_pn3n3_di_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zzFZeGBGhQra" style="text-align: right" title="Options exercised">(45</td><td style="text-align: left">)</td><td> </td>
<td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_pip0_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_z9nadebxnYhk" style="text-align: right" title="Weighted average exercise price, options exercised">5.38</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td>Forfeited</td><td> </td>
<td style="text-align: left"> </td><td id="xdx_989_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedNumberOfShares_iN_pn3n3_di_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zwpwXHTlMYZj" style="text-align: right" title="Options Forfeited">(3</td><td style="text-align: left">)</td><td> </td>
<td style="text-align: left">$</td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_pip0_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zyS4FwlbCTrj" style="text-align: right" title="Weighted average exercise price, options Forfeited">28.66</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-bottom: 1pt">Expired</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_iN_pn3n3_di_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zEShLjxJXhra" style="border-bottom: Black 1pt solid; text-align: right" title="Option Expired">(8</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td>
<td style="padding-bottom: 1pt; text-align: left">$</td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice_pip0_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zbnGjl3ASWs" style="padding-bottom: 1pt; text-align: right" title="Weighted average exercsie prices per share expired">33.09</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="padding-bottom: 2.5pt">Outstanding at December 31, 2022</td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pn3n3_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zpj80UHftHU2" style="border-bottom: Black 2.5pt double; text-align: right" title="Options outstanding, ending balance">3,009</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_pip0_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zgCCqyMRDa48" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, options outstanding, ending balance">7.07</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zQqN0aTC3yUb" title="Weighted average remaining contractual term, options outstanding">5.07</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_c20221231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Intrinsic value, options outstanding ending balance">2,249</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-bottom: 2.5pt">Exercisable at December 31, 2022</td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_pn3n3_c20221231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zFterczGddeb" style="border-bottom: Black 2.5pt double; text-align: right" title="Options exercisable">2,585</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iI_pip0_c20221231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zZfTHsp6T7Ok" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, options exercisable">6.45</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zzrM6MivQL65" title="Weighted average remaining contractual term, options exercisable">4.57</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_c20221231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Intrinsic value, options exercisable">1,837</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr>
</table>
<p id="xdx_8AC_ziyLkcYE4gRc" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">During the year ended December
31, 2022, the Company granted options under its 2017 Plan purchase approximately <span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember__us-gaap--PlanNameAxis__custom--Plan2017Member_z0dVeUNrEsn8" title="Options granted">196,000</span> shares of its common stock to its employees.
The fair value of these options was approximately $<span id="xdx_90F_ecustom--FairValueOfOptionsGranted_pn3n3_dm_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zLBe2ts5dl67" title="Fair value of options granted">2</span>.0 million.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Company issues restricted
stock to employees, directors and consultants and estimates the fair value based on the closing price on the day of grant. The following
table summarizes all restricted stock activity during the year ended December 31, 2022 (in thousands except per share data): </p>
<table cellpadding="0" cellspacing="0" id="xdx_896_eus-gaap--ScheduleOfOtherShareBasedCompensationActivityTableTextBlock_zJyDe9A4i79a" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - STOCK BASED COMPENSATION (Details - Restricted stock)">
<tr style="vertical-align: bottom">
<td> <span id="xdx_8BA_zlg3B3w9WIL6" style="display: none">Schedule of restricted stock option activity</span></td><td> </td>
<td colspan="2" style="text-align: right"> </td><td> </td><td> </td>
<td colspan="2" style="text-align: right"> </td><td> </td></tr>
<tr style="vertical-align: bottom">
<td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of Shares</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted-Average Grant Date Fair Value</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="width: 68%">Outstanding at January 1, 2022</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_pn3n3_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_z7NXNCGohNW9" style="width: 13%; text-align: right" title="Restricted stock outstanding, beginning balance">386</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iS_pip0_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zAwVdFpvCNk4" style="width: 13%; text-align: right" title="Restricted stock outstanding, beginning balance">6.75</td><td style="width: 1%; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td>Granted</td><td> </td>
<td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_pn3n3_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zlBluv443y6h" style="text-align: right" title="Restricted stock granted">194</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left">$</td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_pip0_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_z5TdMXuy6Cl5" style="text-align: right" title="Restricted stock granted">14.41</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-bottom: 1pt">Vested</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_iN_pn3n3_di_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zoDUXZVIbrs2" style="border-bottom: Black 1pt solid; text-align: right" title="Restricted stock vested">(240</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td>
<td style="padding-bottom: 1pt; text-align: left">$</td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_pip0_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zvaCa6kC075b" style="padding-bottom: 1pt; text-align: right" title="Restricted stock vested">7.22</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="padding-bottom: 2.5pt">Outstanding non-vested shares at December 31, 2022</td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_pn3n3_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zSIvvcKRVMkk" style="border-bottom: Black 2.5pt double; text-align: right" title="Restricted stock outstanding, ending balance">340</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iE_pip0_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zCSTcllIuQc5" style="border-bottom: Black 2.5pt double; text-align: right" title="Restricted stock outstanding, ending balance">10.78</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr>
</table>
<p id="xdx_8A0_zthy7DeIX0ph" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
3750000
3072791
677209
<table cellpadding="0" cellspacing="0" id="xdx_896_eus-gaap--ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock_pn3n3_zKCbxSUp2R57" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - STOCK BASED COMPENSATION (Details)">
<tr style="vertical-align: bottom">
<td> <span id="xdx_8B7_zwBuVsiKfoUb" style="display: none">Schedule of stock-based compensation expense</span></td><td> </td>
<td colspan="2" style="text-align: right"> </td><td> </td><td> </td>
<td colspan="2" style="text-align: right"> </td><td> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year Ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="width: 68%; text-align: left">Research and development</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--ShareBasedCompensation_c20220101__20221231__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_pn3n3" style="width: 13%; text-align: right" title="Allocated stock-based compensation">1,153</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--ShareBasedCompensation_c20210101__20211231__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_pn3n3" style="width: 13%; text-align: right" title="Allocated stock-based compensation">907</td><td style="width: 1%; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: left">General and administrative</td><td> </td>
<td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensation_c20220101__20221231__us-gaap--IncomeStatementLocationAxis__us-gaap--GeneralAndAdministrativeExpenseMember_pn3n3" style="text-align: right" title="Allocated stock-based compensation">1,965</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensation_c20210101__20211231__us-gaap--IncomeStatementLocationAxis__us-gaap--GeneralAndAdministrativeExpenseMember_pn3n3" style="text-align: right" title="Allocated stock-based compensation">1,893</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left; padding-bottom: 1pt">Selling and Marketing</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensation_c20220101__20221231__us-gaap--IncomeStatementLocationAxis__custom--SellingAndMarketingMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Allocated stock-based compensation">249</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensation_c20210101__20211231__us-gaap--IncomeStatementLocationAxis__custom--SellingAndMarketingMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Allocated stock-based compensation">173</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--ShareBasedCompensation_c20220101__20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Allocated stock-based compensation">3,367</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--ShareBasedCompensation_c20210101__20211231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Allocated stock-based compensation">2,973</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr>
</table>
1153000
907000
1965000
1893000
249000
173000
3367000
2973000
6300000
P2Y
<table cellpadding="0" cellspacing="0" id="xdx_89F_eus-gaap--ScheduleOfShareBasedCompensationEmployeeStockPurchasePlanActivityTableTextBlock_zW69dhc7TGm7" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - STOCK BASED COMPENSATION (Details - Employee stock)">
<tr style="vertical-align: bottom">
<td> <span id="xdx_8BE_zK5RCA4KzSI3" style="display: none">Schedule of assumptions</span></td><td> </td>
<td colspan="2" style="text-align: right"> </td><td> </td><td> </td>
<td colspan="2" style="text-align: right"> </td><td> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year Ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom">
<td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="width: 68%">Weighted average exercise price:</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_989_ecustom--WeightedAverageExercisePrice_pip0_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zwUpQwcgTcxd" style="width: 13%; text-align: right" title="Weighted average exercise price">14.21</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_983_ecustom--WeightedAverageExercisePrice_pip0_c20210101__20211231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zqDFF8qempFb" style="width: 13%; text-align: right" title="Weighted average exercise price">22.05</td><td style="width: 1%; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td>Weighted average grant date fair value per share:</td><td> </td>
<td style="text-align: left">$</td><td id="xdx_986_ecustom--WeightedAverageGrantDateFairValuePerShareOptionsGranted_pip0_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_ztBEKdi3t8hd" style="text-align: right" title="Weighted average grant date fair value">10.37</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left">$</td><td id="xdx_986_ecustom--WeightedAverageGrantDateFairValuePerShareOptionsGranted_pip0_c20210101__20211231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zOs6FrOWEmaf" style="text-align: right" title="Weighted average grant date fair value">15.49</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td>Assumptions:</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; text-align: left">Expected volatility</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pip0_dp_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zf5EQL2obCSd" title="Expected volatility">83.18</span>%</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pip0_dp_c20210101__20211231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zBtobtiSmbI7" title="Expected volatility">81.11</span>%</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-left: 10pt; text-align: left">Weighted average expected term (in years)</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_907_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zIl5AlL39uWh" title="Weighted average expected term (in years)">6.51</span></td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20210101__20211231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zMlwAJ2fEfxg" title="Weighted average expected term (in years)">6.34</span></td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; text-align: left">Risk-free interest rate</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pip0_dp_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_znSNZftRuRVb" title="Risk-free interest rate">1.96</span>%</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pip0_dp_c20210101__20211231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zeP6I0c29LD4" title="Risk-free interest rate">1.05</span>%</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-left: 10pt; text-align: left">Expected dividend yield</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pip0_dp_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zoT3D39cT7a3" title="Expected dividend yield">0.0</span>%</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pip0_dp_c20210101__20211231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zCpgNaGDVwvb" title="Expected dividend yield">0.0</span>%</td><td style="text-align: left"> </td></tr>
</table>
14.21
22.05
10.37
15.49
0.8318
0.8111
P6Y6M3D
P6Y4M2D
0.0196
0.0105
0.000
0.000
<table cellpadding="0" cellspacing="0" id="xdx_896_eus-gaap--ScheduleOfStockOptionsRollForwardTableTextBlock_pn3n3_zhdoJWXdGqc4" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - STOCK BASED COMPENSATION (Details - Stock Option Activity)">
<tr style="vertical-align: bottom">
<td> <span id="xdx_8B0_zfl4MAKYYdg6" style="display: none">Schedule of stock option activity</span></td><td> </td>
<td colspan="2" style="text-align: right"> </td><td> </td><td> </td>
<td colspan="2" style="text-align: right"> </td><td> </td><td> </td>
<td colspan="2" style="text-align: right"> </td><td> </td><td> </td>
<td colspan="2" style="text-align: right"> </td><td> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Number of</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Shares</b></p></td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Weighted-</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Average</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Exercise</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Prices</b></p></td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Weighted-Average</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Remaining</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Contractual</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Term <br/>
(In Years)</b></p></td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Intrinsic Value</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="width: 44%">Outstanding at January 1, 2022</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pn3n3_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zR7VdIisaABa" style="width: 11%; text-align: right" title="Options outstanding, beginning balance">2,869</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pip0_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_z3xd1m2tMMJc" style="width: 11%; text-align: right" title="Weighted average exercise price, options outstanding beginning balance">6.64</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td>Granted</td><td> </td>
<td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pn3n3_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_z7v2fDojrncc" style="text-align: right" title="Options granted">196</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pip0_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zNKbxMIwUVJk" style="text-align: right" title="Weighted average exercise price, options granted">14.21</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td>Exercised</td><td> </td>
<td style="text-align: left"> </td><td id="xdx_984_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_iN_pn3n3_di_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zzFZeGBGhQra" style="text-align: right" title="Options exercised">(45</td><td style="text-align: left">)</td><td> </td>
<td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_pip0_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_z9nadebxnYhk" style="text-align: right" title="Weighted average exercise price, options exercised">5.38</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td>Forfeited</td><td> </td>
<td style="text-align: left"> </td><td id="xdx_989_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedNumberOfShares_iN_pn3n3_di_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zwpwXHTlMYZj" style="text-align: right" title="Options Forfeited">(3</td><td style="text-align: left">)</td><td> </td>
<td style="text-align: left">$</td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_pip0_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zyS4FwlbCTrj" style="text-align: right" title="Weighted average exercise price, options Forfeited">28.66</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-bottom: 1pt">Expired</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_iN_pn3n3_di_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zEShLjxJXhra" style="border-bottom: Black 1pt solid; text-align: right" title="Option Expired">(8</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td>
<td style="padding-bottom: 1pt; text-align: left">$</td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice_pip0_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zbnGjl3ASWs" style="padding-bottom: 1pt; text-align: right" title="Weighted average exercsie prices per share expired">33.09</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="padding-bottom: 2.5pt">Outstanding at December 31, 2022</td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pn3n3_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zpj80UHftHU2" style="border-bottom: Black 2.5pt double; text-align: right" title="Options outstanding, ending balance">3,009</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_pip0_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zgCCqyMRDa48" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, options outstanding, ending balance">7.07</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zQqN0aTC3yUb" title="Weighted average remaining contractual term, options outstanding">5.07</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_c20221231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Intrinsic value, options outstanding ending balance">2,249</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-bottom: 2.5pt">Exercisable at December 31, 2022</td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_pn3n3_c20221231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zFterczGddeb" style="border-bottom: Black 2.5pt double; text-align: right" title="Options exercisable">2,585</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iI_pip0_c20221231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zZfTHsp6T7Ok" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, options exercisable">6.45</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zzrM6MivQL65" title="Weighted average remaining contractual term, options exercisable">4.57</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_c20221231__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Intrinsic value, options exercisable">1,837</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr>
</table>
2869000
6.64
196000
14.21
45000
5.38
3000
28.66
8000
33.09
3009000
7.07
P5Y25D
2249000
2585000
6.45
P4Y6M25D
1837000
196000
2000000
<table cellpadding="0" cellspacing="0" id="xdx_896_eus-gaap--ScheduleOfOtherShareBasedCompensationActivityTableTextBlock_zJyDe9A4i79a" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - STOCK BASED COMPENSATION (Details - Restricted stock)">
<tr style="vertical-align: bottom">
<td> <span id="xdx_8BA_zlg3B3w9WIL6" style="display: none">Schedule of restricted stock option activity</span></td><td> </td>
<td colspan="2" style="text-align: right"> </td><td> </td><td> </td>
<td colspan="2" style="text-align: right"> </td><td> </td></tr>
<tr style="vertical-align: bottom">
<td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of Shares</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted-Average Grant Date Fair Value</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="width: 68%">Outstanding at January 1, 2022</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_pn3n3_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_z7NXNCGohNW9" style="width: 13%; text-align: right" title="Restricted stock outstanding, beginning balance">386</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iS_pip0_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zAwVdFpvCNk4" style="width: 13%; text-align: right" title="Restricted stock outstanding, beginning balance">6.75</td><td style="width: 1%; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td>Granted</td><td> </td>
<td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_pn3n3_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zlBluv443y6h" style="text-align: right" title="Restricted stock granted">194</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left">$</td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_pip0_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_z5TdMXuy6Cl5" style="text-align: right" title="Restricted stock granted">14.41</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-bottom: 1pt">Vested</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_iN_pn3n3_di_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zoDUXZVIbrs2" style="border-bottom: Black 1pt solid; text-align: right" title="Restricted stock vested">(240</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td>
<td style="padding-bottom: 1pt; text-align: left">$</td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_pip0_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zvaCa6kC075b" style="padding-bottom: 1pt; text-align: right" title="Restricted stock vested">7.22</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="padding-bottom: 2.5pt">Outstanding non-vested shares at December 31, 2022</td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_pn3n3_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zSIvvcKRVMkk" style="border-bottom: Black 2.5pt double; text-align: right" title="Restricted stock outstanding, ending balance">340</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iE_pip0_c20220101__20221231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zCSTcllIuQc5" style="border-bottom: Black 2.5pt double; text-align: right" title="Restricted stock outstanding, ending balance">10.78</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr>
</table>
386000
6.75
194000
14.41
240000
7.22
340000
10.78
<p id="xdx_80E_ecustom--PlanTextBlock_zgZsupaTlNr8" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
<td style="width: 29px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>12.</b></span></td>
<td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_825_zczjTTxd81Lc">401(k) PLAN</span></b></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">During 2002, the Company established
a plan under Section 401(k) of the Internal Revenue Code (the 401(k) Plan). The 401(k) Plan covers substantially all of its employees
who have attained 18 years of age. Employees may elect to contribute part of their annual compensation to the 401(k) Plan, up to the maximum
deferral allowance for individuals by the Internal Revenue Service under Code Section 401(k), and the Company may make a matching contribution.
During the year ended December 31, 2022, there were matching contributions of approximately $<span id="xdx_906_eus-gaap--DefinedBenefitPlanContributionsByEmployer_pn3p0_c20220101__20221231_zpbjmDbcaeA3" title="Company contributions to pension plan">78,000</span>. During the year ended December 31,
2021, <span id="xdx_90E_eus-gaap--DefinedBenefitPlanContributionsByEmployer_pn3p0_do_c20210101__20211231_zLtpRU4qthc7" title="Company contributions to pension plan">no</span> matching contributions were made by the Company.</p>
78000
0
<p id="xdx_806_eus-gaap--IncomeTaxDisclosureTextBlock_zuZKWt9wZuOc" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
<td style="width: 29px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>13.</b></span></td>
<td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_825_z3HheTr2xvPe">INCOME TAXES</span> </b></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The loss before provision for
income taxes consisted of the following (in thousands): </p>
<table cellpadding="0" cellspacing="0" id="xdx_89C_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_pn3n3_zh0Nidsuof26" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Provision for Income Taxes)">
<tr style="vertical-align: bottom">
<td> <span id="xdx_8B8_zDhhJhctsuCh" style="display: none">Schedule of provision for income taxes</span></td><td> </td>
<td colspan="2" style="text-align: center"> </td><td> </td><td> </td>
<td colspan="2" style="text-align: center"> </td><td> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year Ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="width: 68%">Domestic</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasic_c20220101__20221231__srt--StatementGeographicalAxis__custom--DomesticMember_pn3n3" style="width: 13%; text-align: right" title="Net loss before provision for income taxes">(17,441</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasic_c20210101__20211231__srt--StatementGeographicalAxis__custom--DomesticMember_pn3n3" style="width: 13%; text-align: right" title="Net loss before provision for income taxes">(15,648</td><td style="width: 1%; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="padding-bottom: 1pt">International</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasic_pn3n3_d0_c20220101__20221231__srt--StatementGeographicalAxis__custom--InternationalMember_zTeDLzH15ALc" style="border-bottom: Black 1pt solid; text-align: right" title="Net loss before provision for income taxes">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasic_pn3n3_d0_c20210101__20211231__srt--StatementGeographicalAxis__custom--InternationalMember_zr3B4ChqpbBa" style="border-bottom: Black 1pt solid; text-align: right" title="Net loss before provision for income taxes">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasic_c20220101__20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Net loss before provision for income taxes">(17,441</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasic_c20210101__20211231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Net loss before provision for income taxes">(15,648</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr>
</table>
<p id="xdx_8A8_zvq1HHr4Wz6d" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Company had $<span id="xdx_90E_eus-gaap--CurrentIncomeTaxExpenseBenefit_pn3d_c20220101__20221231_z0eSZHOZIEM7" title="Income tax expenses current">0</span> and $<span id="xdx_90B_eus-gaap--CurrentIncomeTaxExpenseBenefit_pn3d_c20210101__20211231_zdgTmxvdXTh3" title="Income tax expenses current">66,000</span>
of current income tax expense for the years ended December 31, 2022 and 2021, respectively. The income tax expense for 2022 related to
taxes due to a foreign country arising from withholding taxes imposed on payments received for revenue. The Company accounts for income
taxes in accordance with ASC 740, which requires that the tax benefit of net operating losses, temporary differences and credit carryforwards
be recorded as an asset to the extent that management assesses that realization is “more likely than not.” Realization of
the future tax benefits is dependent on the Company's ability to generate sufficient taxable income within the carryforward period. Because
of the Company's recent history of operating losses, management believes that recognition of the deferred tax assets arising from the
above-mentioned future tax benefits is currently not likely to be realized and, accordingly, has provided a full valuation allowance.
The valuation allowance increased by approximately $<span id="xdx_905_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_dm_c20220101__20221231_zPQ3czTER6m1" title="Increaase in income tax valuation allowance">4.5 million</span> during the year ended December 31, 2022 and decreased by approximately
$<span id="xdx_902_ecustom--DecreaseInIncomeTaxValuationAllowance_dm_c20210101__20211231_zKZnKVuDMycl" title="Decrease in income tax valuation allowance">1.8 million</span> during the year ended December 31, 2021.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Company’s deferred tax
assets are as follows (in thousands): </p>
<table cellpadding="0" cellspacing="0" id="xdx_89A_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_pn3n3_zC8TqCmewmYa" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Schedule of Deferred Tax)">
<tr style="vertical-align: bottom">
<td> <span id="xdx_8B0_zdfjxHzPeI4k" style="display: none">Schedule of deferred tax</span></td><td> </td>
<td colspan="2" id="xdx_49B_20221231_zbf4nWPrqFa3" style="text-align: center"> </td><td> </td><td> </td>
<td colspan="2" id="xdx_49C_20211231_zEMXndVDnB0c" style="text-align: center"> </td><td> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year Ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr id="xdx_40A_eus-gaap--DeferredTaxAssetsGrossAbstract_iB" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left">Deferred tax assets:</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr id="xdx_407_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_i01I_pn3n3_maDTAGzONo_zZSRvsM6uiF7" style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; width: 68%; text-align: left">Net operating loss carryforwards</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">25,309</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">23,097</td><td style="width: 1%; text-align: left"> </td></tr>
<tr id="xdx_401_eus-gaap--DeferredTaxAssetsTaxCreditCarryforwards_i01I_pn3n3_maDTAGzONo_zbOJ1y562SO1" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-left: 10pt; text-align: left">Tax credit</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">2,197</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">1,883</td><td style="text-align: left"> </td></tr>
<tr id="xdx_403_eus-gaap--DeferredTaxAssetsPropertyPlantAndEquipment_i01I_pn3n3_maDTAGzONo_zGUE2LFfkrO6" style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; text-align: left">Fixed assets and intangibles</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">798</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">978</td><td style="text-align: left"> </td></tr>
<tr id="xdx_403_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost_i01I_pn3n3_maDTAGzONo_zh3DZc92RMPj" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-left: 10pt; text-align: left">Stock compensation</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">1,052</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">799</td><td style="text-align: left"> </td></tr>
<tr id="xdx_40E_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseReservesAndAccruals_i01I_pn3n3_maDTAGzONo_zKxXCbtVLVF7" style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; text-align: left">Accruals and other</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">212</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">132</td><td style="text-align: left"> </td></tr>
<tr id="xdx_40A_ecustom--DeferredTaxAssetsTaxDeferredLeaseLiability_i01I_pn3n3_maDTAGzONo_zLlUrpNmCnYk" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-left: 10pt; text-align: left">Lease liability</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">1,079</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">1,430</td><td style="text-align: left"> </td></tr>
<tr id="xdx_40B_eus-gaap--DeferredTaxAssetsInProcessResearchAndDevelopment_i01I_pn3n3_d0_maDTAGzONo_zRMGwt5r8Bdg" style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Capitalized research and development</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,797</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr id="xdx_406_eus-gaap--DeferredTaxAssetsGross_iTI_pn3n3_mtDTAGzONo_zB7rhYXWhVgc" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left">Total deferred tax assets</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">32,444</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">28,319</td><td style="text-align: left"> </td></tr>
<tr id="xdx_40F_eus-gaap--DeferredTaxLiabilitiesAbstract_iB" style="vertical-align: bottom; background-color: White">
<td style="text-align: left">Deferred tax liabilities:</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr id="xdx_400_ecustom--DeferredTaxLiabilityTaxRightOfUseAsset_i01NI_pn3n3_di_maDTLzZyC_zw7xmm7HVuwj" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Right of use asset</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,076</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,477</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
<tr id="xdx_407_eus-gaap--DeferredTaxLiabilities_i01NTI_pn3n3_di_mtDTLzZyC_z2bNiwNFAxfj" style="vertical-align: bottom; background-color: White">
<td style="text-align: left; padding-bottom: 1pt">Total deferred tax assets</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,076</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,477</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
<tr id="xdx_40B_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_pn3n3_di_z1dx1wOOM1i8" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Valuation allowance</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(31,368</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(26,842</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
<tr id="xdx_407_eus-gaap--DeferredTaxAssetsNet_iI_pn3n3_d0_zuKXPcgc91Be" style="vertical-align: bottom; background-color: White">
<td style="text-align: left; padding-bottom: 2.5pt">Net deferred tax asset</td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr>
</table>
<p id="xdx_8A6_zEBQDeguDT4d" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Net operating losses and tax credit
carryforwards as of December 31, 2022, are as follows (in thousands): </p>
<table cellpadding="0" cellspacing="0" id="xdx_893_ecustom--ScheduleOfOperatingLossesTableTextBlock_pn3n3_zZYk6tn8iiJj" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - INCOME TAXES (Details Schedule of Operating Losses)">
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: justify"><span id="xdx_8B7_zF2fo1QxeGB6" style="display: none">Schedule of operating losses</span></td>
<td> </td>
<td> </td>
<td style="text-align: right"> </td>
<td> </td>
<td> </td>
<td style="text-align: center"> </td></tr>
<tr style="vertical-align: bottom">
<td> </td>
<td> </td>
<td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Amount</b></span></td>
<td> </td>
<td> </td>
<td style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Expiration in years</b></span></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="width: 67%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net operating losses, federal</span></td>
<td style="width: 1%"> </td>
<td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
<td id="xdx_98C_eus-gaap--OperatingLossCarryforwards_c20221231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_pn3n3" style="width: 13%; text-align: right" title="Net operating loss"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">75,247</span></td>
<td style="width: 1%"> </td>
<td style="width: 1%"> </td>
<td style="width: 16%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_902_ecustom--OperatingLossCarryforwardsExpirationDate1_c20220101__20221231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember" title="Net operating loss expiration dates">No expiration</span></span></td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net operating losses, federal</span></td>
<td> </td>
<td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
<td id="xdx_983_eus-gaap--OperatingLossCarryforwards_c20221231__us-gaap--IncomeTaxAuthorityAxis__custom--DomesticCountryOneMember_pn3n3" style="text-align: right" title="Net operating loss"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">34,791</span></td>
<td> </td>
<td> </td>
<td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_903_ecustom--OperatingLossCarryforwardsExpirationDate1_c20220101__20221231__us-gaap--IncomeTaxAuthorityAxis__custom--DomesticCountryOneMember" title="Net operating loss expiration dates">2027-2037</span></span></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net operating losses, state</span></td>
<td> </td>
<td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
<td id="xdx_984_eus-gaap--OperatingLossCarryforwards_c20221231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--StateAndLocalJurisdictionMember_pn3n3" style="text-align: right" title="Net operating loss"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">38,973</span></td>
<td> </td>
<td> </td>
<td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_904_ecustom--OperatingLossCarryforwardsExpirationDate1_c20220101__20221231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--StateAndLocalJurisdictionMember" title="Net operating loss expiration dates">2030-2042</span></span></td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Tax credits, federal</span></td>
<td> </td>
<td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
<td id="xdx_981_eus-gaap--TaxCreditCarryforwardAmount_c20221231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_pn3n3" style="text-align: right" title="Tax credits"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,835</span></td>
<td> </td>
<td> </td>
<td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90C_ecustom--TaxCreditsExpirationDates_c20220101__20221231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember" title="Tax credits expiration dates">2027-2042</span></span></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Tax credits, state</span></td>
<td> </td>
<td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
<td id="xdx_989_eus-gaap--TaxCreditCarryforwardAmount_c20221231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--StateAndLocalJurisdictionMember_pn3n3" style="text-align: right" title="Tax credits"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">756</span></td>
<td> </td>
<td> </td>
<td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90E_ecustom--TaxCreditsExpirationDates_c20220101__20221231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--StateAndLocalJurisdictionMember" title="Tax credits expiration dates">No expiration</span></span></td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Tax credits, state</span></td>
<td> </td>
<td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
<td id="xdx_987_eus-gaap--TaxCreditCarryforwardAmount_c20221231__us-gaap--IncomeTaxAuthorityAxis__custom--StateAndLocalJurisdictionOneMember_pn3n3" style="text-align: right" title="Tax credits"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">894</span></td>
<td> </td>
<td> </td>
<td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90B_ecustom--TaxCreditsExpirationDates_c20220101__20221231__us-gaap--IncomeTaxAuthorityAxis__custom--StateAndLocalJurisdictionOneMember" title="Tax credits expiration dates">2022-2037</span></span></td></tr>
</table>
<p id="xdx_8A0_zbmWdh6ImFz1" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The effective tax rate of the
Company’s provision (benefit) for income taxes differs from the federal statutory rate as follows: </p>
<table cellpadding="0" cellspacing="0" id="xdx_898_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zZIXw2f8qFfl" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Effective Tax Rate)">
<tr style="vertical-align: bottom">
<td> <span id="xdx_8B8_zoltzvBLziZb" style="display: none">Schedule of effective tax rate</span></td><td> </td>
<td colspan="2" style="text-align: center"> </td><td> </td><td style="text-align: center"> </td>
<td colspan="2" style="text-align: center"> </td><td> </td></tr>
<tr style="vertical-align: bottom">
<td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ending December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom">
<td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="width: 68%; text-align: justify">Statutory rate</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_90B_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pip0_dp_c20220101__20221231_zl1DHDhqjv5d" title="Statutory rate">21.00</span>%</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_902_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pip0_dp_c20210101__20211231_z13aGzr5fCQe" title="Statutory rate">21.00</span>%</td><td style="width: 1%; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: justify">State rate</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_905_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_pip0_dp_c20220101__20221231_z7hmm493nddd" title="State rate">3.51</span>%</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90E_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_pip0_dp_c20210101__20211231_z6sT4SnwhUF5" title="State rate">2.77</span>%</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: justify">Change in valuation allowance</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_909_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_pip0_dp_c20220101__20221231_zZCpRDIOjAjf" title="Change in valuation allowance">(25.95</span></td><td style="text-align: left">)%</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_pip0_dp_c20210101__20211231_zmaQo99tNXV2" title="Change in valuation allowance">11.41</span>%</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: justify">Change in tax credits</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_eus-gaap--EffectiveIncomeTaxRateReconciliationTaxCredits_pip0_dp_c20220101__20221231_z3WVwBjfRGz4">0.70</span>%</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_eus-gaap--EffectiveIncomeTaxRateReconciliationTaxCredits_pip0_dp_c20210101__20211231_zIcBa2ztrEJj" title="Change in tax credits">4.54</span>%</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: justify">Foreign withholding tax</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_ecustom--ForeignWithholdingTax_pip0_dp0_c20220101__20221231_z7K6ccxJEK72" title="Foreign withholding tax">–</span>%</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_ecustom--ForeignWithholdingTax_pip0_dp_c20210101__20211231_zQ98UPZvDBL7" title="Foreign withholding tax">(0.33</span></td><td style="text-align: left">)%</td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: justify">Section 382 limitation</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_ecustom--Section382Limitation_pip0_dp0_c20220101__20221231_zYY03dPsKBNl" title="Section 382 limitation">–</span>%</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_ecustom--Section382Limitation_pip0_dp_c20210101__20211231_zPzemaamg1Zj" title="Section 382 limitation">(51.59</span></td><td style="text-align: left">)%</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: justify">Section 162(m) limitation</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_906_ecustom--Section162mLimitation_pip0_dp_c20220101__20221231_zUBZfpWyOsTb" title="Section 162(m) limitation">(0.47</span></td><td style="text-align: left">)%</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_905_ecustom--Section162mLimitation_pip0_dp_c20210101__20211231_zUYFGNGCSNf5" title="Section 162(m) limitation">(9.12</span></td><td style="text-align: left">)%</td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: justify; padding-bottom: 1pt">Stock based compensation excess windfall</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_902_ecustom--StockBasedCompensationExcessWindfall_pip0_dp_c20220101__20221231_zDGmM2WTrv6b" title="Stock based compensation excess windfall">1.20</span>%</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90D_ecustom--StockBasedCompensationExcessWindfall_pip0_dp_c20210101__20211231_zWrQ5zDZUkjb" title="Stock based compensation excess windfall">20.89</span>%</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: justify; padding-bottom: 2.5pt; text-indent: 10pt">Total</td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_901_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_dp0_c20220101__20221231_z6FeoYO54fo6" title="Total">–</span>%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_905_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_pip0_dp_c20210101__20211231_zSl4a1ZDEDr3" title="Total">(0.42</span></td><td style="padding-bottom: 2.5pt; text-align: left">)%</td></tr>
</table>
<p id="xdx_8A6_zwTaLnxfvx3e" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Utilization of U.S. net operating
losses and tax credit carryforwards may be limited by “ownership change” rules, as defined in Section 382 and Section
383 of the Internal Revenue Code. Similar rules may apply under state tax laws. Under those sections of the Code, if a corporation undergoes
an “ownership change,” the corporation’s ability to use its pre-change net operating loss carryforwards and other pre-change
attributes, such as research tax credits, to offset its post-change income or tax may be limited. In general, an “ownership change”
will occur if there is a cumulative change in ownership by “5% stockholders” that exceeds 50 percentage points over a rolling
three-year period.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">During the year ended 2021, the
Company performed an analysis to assess whether an “ownership change,” as defined by Section 382 of the Code, has occurred
from its inception through December 31, 2021. Based on this analysis, the Company has experienced “ownership changes,” limiting
the utilization of the net operating loss carryforwards or research and development tax credit carryforwards under Section 382 of the
Code. The limitation is calculated by first multiplying the value of the Company’s stock at the time of the ownership change by
the applicable long-term tax-exempt rate, and then applying additional adjustments, as required. As a result of the analysis, the Company
has determined that approximately $<span id="xdx_90E_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwardsSubjectToExpiration_iI_dm_c20221231__us-gaap--IncomeTaxAuthorityAxis__custom--FederalMember_zLaHQCTiKoX3" title="Deferred Tax Assets, Operating Loss Carryforwards, Subject to Expiration"><span id="xdx_909_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwardsSubjectToExpiration_iI_dm_c20211231__us-gaap--IncomeTaxAuthorityAxis__custom--FederalMember_zMu5WJmv7E9f" title="Deferred Tax Assets, Operating Loss Carryforwards, Subject to Expiration">31 million</span></span> of federal net operating loss and $<span id="xdx_904_eus-gaap--DeferredTaxAssetsTaxCreditCarryforwards_iI_dm_c20221231__us-gaap--IncomeTaxAuthorityAxis__custom--FederalMember_zSLb64n2OfP5" title="Tax credit"><span id="xdx_90E_eus-gaap--DeferredTaxAssetsTaxCreditCarryforwards_iI_dm_c20211231__us-gaap--IncomeTaxAuthorityAxis__custom--FederalMember_z77VqFbqYOz6" title="Tax credit">0.7 million</span></span> of federal R&D credit carryforwards are
limited and will expire unutilized. Additionally, approximately $<span id="xdx_90F_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwardsSubjectToExpiration_iI_dm_c20221231__us-gaap--IncomeTaxAuthorityAxis__custom--StateMember_zyizXQnceizb" title="Deferred Tax Assets, Operating Loss Carryforwards, Subject to Expiration"><span id="xdx_90D_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwardsSubjectToExpiration_iI_dm_c20211231__us-gaap--IncomeTaxAuthorityAxis__custom--StateMember_zGcJbScW1NZj" title="Deferred Tax Assets, Operating Loss Carryforwards, Subject to Expiration">2.6 million</span></span> of state net operating loss and $<span id="xdx_903_eus-gaap--DeferredTaxAssetsTaxCreditCarryforwards_iI_dm_c20221231__us-gaap--IncomeTaxAuthorityAxis__custom--StateMember_zZd0EdvrqMl3" title="Tax credit"><span id="xdx_90C_eus-gaap--DeferredTaxAssetsTaxCreditCarryforwards_iI_dm_c20211231__us-gaap--IncomeTaxAuthorityAxis__custom--StateMember_zJSroaVzSNaf" title="Tax credit">0.5 million</span></span> of state tax
credits are also limited and will expire unutilized. The Company’s tax disclosures as of December 31, 2022 and 2021 reflect the
impairment of the above-mentioned tax attributes.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Company establishes reserves
for uncertain tax positions based on the largest amount that is more-likely-than-not to be sustained. An uncertain income tax position
will not be recognized if it has less than a 50% likelihood of being sustained. It is the Company’s policy to recognize interest
and penalties related to income tax matters in income tax expense. As of December 31, 2022 and 2021, respectively, the Company has <span id="xdx_90A_eus-gaap--IncomeTaxExaminationPenaltiesAndInterestAccrued_iI_do_c20221231_zIEi5a6rtlsb" title="Accrued interest and penalities"><span id="xdx_905_eus-gaap--IncomeTaxExaminationPenaltiesAndInterestAccrued_iI_do_c20211231_zFvocNySYr1f" title="Accrued interest and penalities"><span id="xdx_90B_eus-gaap--LiabilityForUncertainTaxPositionsCurrent_iI_do_c20221231_zEuseSDLauH" title="Uncertain tax positions"><span id="xdx_905_eus-gaap--LiabilityForUncertainTaxPositionsCurrent_iI_do_c20211231_zK9jzlGdBNS3" title="Uncertain tax positions">no</span></span></span></span>
accrued interest or penalties related to uncertain tax positions.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Company files income tax returns
in the U.S. federal jurisdiction and various state jurisdictions. In the normal course of business, the Company is subject to examination
by their respective taxing authorities. The Company is not currently under audit by the Internal Revenue Service or other similar state
or local authority. The statute of limitations remains effectively open for all tax years since inception (2007). Tax years outside the
normal statute of limitations remain open to examination by tax authorities due to tax attributes generated in earlier years which have
been carried forward and may be examined and adjusted in subsequent years when utilized.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The following table summarizes
the activity related to the Company’s gross unrecognized tax benefits for the years ended December 31, 2022 and 2021 (in thousands):</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"/>
<table cellpadding="0" cellspacing="0" id="xdx_89B_eus-gaap--ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock_pn3n3_ztUwkjFIG5ma" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Unrecognized Tax Benefits)">
<tr style="vertical-align: bottom">
<td> <span id="xdx_8B0_z6m4aZXTW7Tc" style="display: none">Schedule of unrecognized tax benefits</span></td><td> </td>
<td colspan="2" style="text-align: right"> </td><td> </td><td> </td>
<td colspan="2" style="text-align: right"> </td><td> </td></tr>
<tr style="vertical-align: bottom">
<td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="width: 68%; text-align: justify">January 1 – unrecognized tax benefits</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--UnrecognizedTaxBenefits_iS_pn3n3_c20220101__20221231_zNsqdKhAd9j3" style="width: 13%; text-align: right" title="Unrecognized tax benefit, ending balance">896</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--UnrecognizedTaxBenefits_iS_pn3n3_c20210101__20211231_zyu6rGzm4fKb" style="width: 13%; text-align: right" title="Unrecognized tax benefit, ending balance">1,070</td><td style="width: 1%; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: justify">Increases (decreases) – prior year tax positions</td><td> </td>
<td style="text-align: left"> </td><td id="xdx_986_eus-gaap--UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions_iN_pn3n3_di_c20220101__20221231_ziU3ooqZVOff" style="text-align: right" title="Increase - prior year tax position">(1</td><td style="text-align: left">)</td><td> </td>
<td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions_iN_pn3n3_di_c20210101__20211231_zjlJvTaZWMak" style="text-align: right" title="Increase - prior year tax position">(480</td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: justify; padding-bottom: 1pt">Increases – current year tax positions</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions_c20220101__20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Increase - current year tax position">151</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions_c20210101__20211231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Increase - current year tax position">306</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: justify; padding-bottom: 2.5pt">December 31 - unrecognized tax benefits</td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--UnrecognizedTaxBenefits_iE_pn3n3_c20220101__20221231_zguijviIkIEi" style="border-bottom: Black 2.5pt double; text-align: right" title="Unrecognized tax benefit, ending balance">1,046</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--UnrecognizedTaxBenefits_iE_pn3n3_c20210101__20211231_zm9Y0tUmSs7b" style="border-bottom: Black 2.5pt double; text-align: right" title="Unrecognized tax benefit, ending balance">896</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr>
</table>
<p id="xdx_8AC_zeLdUAso7c79" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The following table summarizes
the activity in the Company’s Valuation Allowance and Qualifying Accounts for the years ended December 31, 2022 and 2021 (in thousands):</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"> </p>
<table cellpadding="0" cellspacing="0" id="xdx_89B_eus-gaap--ScheduleOfValuationAllowanceForImpairmentOfRecognizedServicingAssetsTextBlock_pn3n3_z5p2Ip45jnz1" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Valuation Allowance)">
<tr style="vertical-align: bottom">
<td> <span id="xdx_8B1_z1dZ2VP0DwE2" style="display: none">Schedule of valuation allowance</span></td><td> </td>
<td colspan="2" style="text-align: right"> </td><td> </td><td> </td>
<td colspan="2" style="text-align: right"> </td><td> </td><td> </td>
<td colspan="2" style="text-align: right"> </td><td> </td><td> </td>
<td colspan="2" style="text-align: right"> </td><td> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Balance at</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Beginning</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>of Year</b></p></td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Additions</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Deductions</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Balance</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>at End of</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Year</b></p></td><td style="padding-bottom: 1pt"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left">Deferred tax assets valuation allowance</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="width: 36%">Year ended December 31, 2022</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_985_ecustom--DeferredTaxAssetsValuationAllowances_iS_pn3n3_c20220101__20221231_ztw6PD5SHEq" style="width: 13%; text-align: right" title="Deferred tax asset valuation allowance, beginning balance">26,842</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--ValuationAllowanceDeferredTaxAssetChangeInAmount_c20220101__20221231_pn3n3" style="width: 13%; text-align: right" title="Additions">4,636</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_98E_ecustom--ValuationAllowanceDeferredTaxAssetChangeInAmountDeduction_pn3n3_d0_c20220101__20221231_z0u7Qns8T6a4" style="width: 13%; text-align: right" title="Deductions">110</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_988_ecustom--DeferredTaxAssetsValuationAllowances_iE_pn3n3_c20220101__20221231_zpVz5Q37t81f" style="width: 13%; text-align: right" title="Deferred tax asset valuation allowance, ending balance">31,368</td><td style="width: 1%; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td>Year ended December 31, 2021</td><td> </td>
<td style="text-align: left">$</td><td id="xdx_98A_ecustom--DeferredTaxAssetsValuationAllowances_iS_pn3n3_c20210101__20211231_zShadfj9iov7" style="text-align: right" title="Deferred tax asset valuation allowance, beginning balance">28,627</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left">$</td><td id="xdx_989_eus-gaap--ValuationAllowanceDeferredTaxAssetChangeInAmount_c20210101__20211231_pn3n3" style="text-align: right" title="Additions">6,125</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left">$</td><td id="xdx_98D_ecustom--ValuationAllowanceDeferredTaxAssetChangeInAmountDeduction_c20210101__20211231_pn3n3" style="text-align: right" title="Deductions">7,910</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left">$</td><td id="xdx_98B_ecustom--DeferredTaxAssetsValuationAllowances_iE_pn3n3_c20210101__20211231_zP5jWXezl2Vh" style="text-align: right" title="Deferred tax asset valuation allowance, ending balance">26,842</td><td style="text-align: left"> </td></tr>
</table>
<p id="xdx_8AF_zXrvjBY3vTT" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<table cellpadding="0" cellspacing="0" id="xdx_89C_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_pn3n3_zh0Nidsuof26" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Provision for Income Taxes)">
<tr style="vertical-align: bottom">
<td> <span id="xdx_8B8_zDhhJhctsuCh" style="display: none">Schedule of provision for income taxes</span></td><td> </td>
<td colspan="2" style="text-align: center"> </td><td> </td><td> </td>
<td colspan="2" style="text-align: center"> </td><td> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year Ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="width: 68%">Domestic</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasic_c20220101__20221231__srt--StatementGeographicalAxis__custom--DomesticMember_pn3n3" style="width: 13%; text-align: right" title="Net loss before provision for income taxes">(17,441</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasic_c20210101__20211231__srt--StatementGeographicalAxis__custom--DomesticMember_pn3n3" style="width: 13%; text-align: right" title="Net loss before provision for income taxes">(15,648</td><td style="width: 1%; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="padding-bottom: 1pt">International</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasic_pn3n3_d0_c20220101__20221231__srt--StatementGeographicalAxis__custom--InternationalMember_zTeDLzH15ALc" style="border-bottom: Black 1pt solid; text-align: right" title="Net loss before provision for income taxes">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasic_pn3n3_d0_c20210101__20211231__srt--StatementGeographicalAxis__custom--InternationalMember_zr3B4ChqpbBa" style="border-bottom: Black 1pt solid; text-align: right" title="Net loss before provision for income taxes">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasic_c20220101__20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Net loss before provision for income taxes">(17,441</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasic_c20210101__20211231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Net loss before provision for income taxes">(15,648</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr>
</table>
-17441000
-15648000
0
0
-17441000
-15648000
0
66000
4500000
1800000
<table cellpadding="0" cellspacing="0" id="xdx_89A_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_pn3n3_zC8TqCmewmYa" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Schedule of Deferred Tax)">
<tr style="vertical-align: bottom">
<td> <span id="xdx_8B0_zdfjxHzPeI4k" style="display: none">Schedule of deferred tax</span></td><td> </td>
<td colspan="2" id="xdx_49B_20221231_zbf4nWPrqFa3" style="text-align: center"> </td><td> </td><td> </td>
<td colspan="2" id="xdx_49C_20211231_zEMXndVDnB0c" style="text-align: center"> </td><td> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year Ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr id="xdx_40A_eus-gaap--DeferredTaxAssetsGrossAbstract_iB" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left">Deferred tax assets:</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr id="xdx_407_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_i01I_pn3n3_maDTAGzONo_zZSRvsM6uiF7" style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; width: 68%; text-align: left">Net operating loss carryforwards</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">25,309</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">23,097</td><td style="width: 1%; text-align: left"> </td></tr>
<tr id="xdx_401_eus-gaap--DeferredTaxAssetsTaxCreditCarryforwards_i01I_pn3n3_maDTAGzONo_zbOJ1y562SO1" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-left: 10pt; text-align: left">Tax credit</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">2,197</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">1,883</td><td style="text-align: left"> </td></tr>
<tr id="xdx_403_eus-gaap--DeferredTaxAssetsPropertyPlantAndEquipment_i01I_pn3n3_maDTAGzONo_zGUE2LFfkrO6" style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; text-align: left">Fixed assets and intangibles</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">798</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">978</td><td style="text-align: left"> </td></tr>
<tr id="xdx_403_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost_i01I_pn3n3_maDTAGzONo_zh3DZc92RMPj" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-left: 10pt; text-align: left">Stock compensation</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">1,052</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">799</td><td style="text-align: left"> </td></tr>
<tr id="xdx_40E_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseReservesAndAccruals_i01I_pn3n3_maDTAGzONo_zKxXCbtVLVF7" style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; text-align: left">Accruals and other</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">212</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">132</td><td style="text-align: left"> </td></tr>
<tr id="xdx_40A_ecustom--DeferredTaxAssetsTaxDeferredLeaseLiability_i01I_pn3n3_maDTAGzONo_zLlUrpNmCnYk" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-left: 10pt; text-align: left">Lease liability</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">1,079</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">1,430</td><td style="text-align: left"> </td></tr>
<tr id="xdx_40B_eus-gaap--DeferredTaxAssetsInProcessResearchAndDevelopment_i01I_pn3n3_d0_maDTAGzONo_zRMGwt5r8Bdg" style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Capitalized research and development</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,797</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr id="xdx_406_eus-gaap--DeferredTaxAssetsGross_iTI_pn3n3_mtDTAGzONo_zB7rhYXWhVgc" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left">Total deferred tax assets</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">32,444</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">28,319</td><td style="text-align: left"> </td></tr>
<tr id="xdx_40F_eus-gaap--DeferredTaxLiabilitiesAbstract_iB" style="vertical-align: bottom; background-color: White">
<td style="text-align: left">Deferred tax liabilities:</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr id="xdx_400_ecustom--DeferredTaxLiabilityTaxRightOfUseAsset_i01NI_pn3n3_di_maDTLzZyC_zw7xmm7HVuwj" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Right of use asset</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,076</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,477</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
<tr id="xdx_407_eus-gaap--DeferredTaxLiabilities_i01NTI_pn3n3_di_mtDTLzZyC_z2bNiwNFAxfj" style="vertical-align: bottom; background-color: White">
<td style="text-align: left; padding-bottom: 1pt">Total deferred tax assets</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,076</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,477</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
<tr id="xdx_40B_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_pn3n3_di_z1dx1wOOM1i8" style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Valuation allowance</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(31,368</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(26,842</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
<tr id="xdx_407_eus-gaap--DeferredTaxAssetsNet_iI_pn3n3_d0_zuKXPcgc91Be" style="vertical-align: bottom; background-color: White">
<td style="text-align: left; padding-bottom: 2.5pt">Net deferred tax asset</td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr>
</table>
25309000
23097000
2197000
1883000
798000
978000
1052000
799000
212000
132000
1079000
1430000
1797000
0
32444000
28319000
1076000
1477000
1076000
1477000
31368000
26842000
0
0
<table cellpadding="0" cellspacing="0" id="xdx_893_ecustom--ScheduleOfOperatingLossesTableTextBlock_pn3n3_zZYk6tn8iiJj" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - INCOME TAXES (Details Schedule of Operating Losses)">
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: justify"><span id="xdx_8B7_zF2fo1QxeGB6" style="display: none">Schedule of operating losses</span></td>
<td> </td>
<td> </td>
<td style="text-align: right"> </td>
<td> </td>
<td> </td>
<td style="text-align: center"> </td></tr>
<tr style="vertical-align: bottom">
<td> </td>
<td> </td>
<td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Amount</b></span></td>
<td> </td>
<td> </td>
<td style="border-bottom: black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Expiration in years</b></span></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="width: 67%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net operating losses, federal</span></td>
<td style="width: 1%"> </td>
<td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
<td id="xdx_98C_eus-gaap--OperatingLossCarryforwards_c20221231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_pn3n3" style="width: 13%; text-align: right" title="Net operating loss"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">75,247</span></td>
<td style="width: 1%"> </td>
<td style="width: 1%"> </td>
<td style="width: 16%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_902_ecustom--OperatingLossCarryforwardsExpirationDate1_c20220101__20221231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember" title="Net operating loss expiration dates">No expiration</span></span></td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net operating losses, federal</span></td>
<td> </td>
<td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
<td id="xdx_983_eus-gaap--OperatingLossCarryforwards_c20221231__us-gaap--IncomeTaxAuthorityAxis__custom--DomesticCountryOneMember_pn3n3" style="text-align: right" title="Net operating loss"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">34,791</span></td>
<td> </td>
<td> </td>
<td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_903_ecustom--OperatingLossCarryforwardsExpirationDate1_c20220101__20221231__us-gaap--IncomeTaxAuthorityAxis__custom--DomesticCountryOneMember" title="Net operating loss expiration dates">2027-2037</span></span></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net operating losses, state</span></td>
<td> </td>
<td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
<td id="xdx_984_eus-gaap--OperatingLossCarryforwards_c20221231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--StateAndLocalJurisdictionMember_pn3n3" style="text-align: right" title="Net operating loss"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">38,973</span></td>
<td> </td>
<td> </td>
<td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_904_ecustom--OperatingLossCarryforwardsExpirationDate1_c20220101__20221231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--StateAndLocalJurisdictionMember" title="Net operating loss expiration dates">2030-2042</span></span></td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Tax credits, federal</span></td>
<td> </td>
<td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
<td id="xdx_981_eus-gaap--TaxCreditCarryforwardAmount_c20221231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_pn3n3" style="text-align: right" title="Tax credits"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,835</span></td>
<td> </td>
<td> </td>
<td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90C_ecustom--TaxCreditsExpirationDates_c20220101__20221231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember" title="Tax credits expiration dates">2027-2042</span></span></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Tax credits, state</span></td>
<td> </td>
<td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
<td id="xdx_989_eus-gaap--TaxCreditCarryforwardAmount_c20221231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--StateAndLocalJurisdictionMember_pn3n3" style="text-align: right" title="Tax credits"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">756</span></td>
<td> </td>
<td> </td>
<td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90E_ecustom--TaxCreditsExpirationDates_c20220101__20221231__us-gaap--IncomeTaxAuthorityAxis__us-gaap--StateAndLocalJurisdictionMember" title="Tax credits expiration dates">No expiration</span></span></td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Tax credits, state</span></td>
<td> </td>
<td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
<td id="xdx_987_eus-gaap--TaxCreditCarryforwardAmount_c20221231__us-gaap--IncomeTaxAuthorityAxis__custom--StateAndLocalJurisdictionOneMember_pn3n3" style="text-align: right" title="Tax credits"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">894</span></td>
<td> </td>
<td> </td>
<td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90B_ecustom--TaxCreditsExpirationDates_c20220101__20221231__us-gaap--IncomeTaxAuthorityAxis__custom--StateAndLocalJurisdictionOneMember" title="Tax credits expiration dates">2022-2037</span></span></td></tr>
</table>
75247000
No expiration
34791000
2027-2037
38973000
2030-2042
1835000
2027-2042
756000
No expiration
894000
2022-2037
<table cellpadding="0" cellspacing="0" id="xdx_898_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zZIXw2f8qFfl" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Effective Tax Rate)">
<tr style="vertical-align: bottom">
<td> <span id="xdx_8B8_zoltzvBLziZb" style="display: none">Schedule of effective tax rate</span></td><td> </td>
<td colspan="2" style="text-align: center"> </td><td> </td><td style="text-align: center"> </td>
<td colspan="2" style="text-align: center"> </td><td> </td></tr>
<tr style="vertical-align: bottom">
<td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ending December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom">
<td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="width: 68%; text-align: justify">Statutory rate</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_90B_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pip0_dp_c20220101__20221231_zl1DHDhqjv5d" title="Statutory rate">21.00</span>%</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_902_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pip0_dp_c20210101__20211231_z13aGzr5fCQe" title="Statutory rate">21.00</span>%</td><td style="width: 1%; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: justify">State rate</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_905_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_pip0_dp_c20220101__20221231_z7hmm493nddd" title="State rate">3.51</span>%</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90E_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_pip0_dp_c20210101__20211231_z6sT4SnwhUF5" title="State rate">2.77</span>%</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: justify">Change in valuation allowance</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_909_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_pip0_dp_c20220101__20221231_zZCpRDIOjAjf" title="Change in valuation allowance">(25.95</span></td><td style="text-align: left">)%</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_pip0_dp_c20210101__20211231_zmaQo99tNXV2" title="Change in valuation allowance">11.41</span>%</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: justify">Change in tax credits</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_eus-gaap--EffectiveIncomeTaxRateReconciliationTaxCredits_pip0_dp_c20220101__20221231_z3WVwBjfRGz4">0.70</span>%</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_eus-gaap--EffectiveIncomeTaxRateReconciliationTaxCredits_pip0_dp_c20210101__20211231_zIcBa2ztrEJj" title="Change in tax credits">4.54</span>%</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: justify">Foreign withholding tax</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_ecustom--ForeignWithholdingTax_pip0_dp0_c20220101__20221231_z7K6ccxJEK72" title="Foreign withholding tax">–</span>%</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_ecustom--ForeignWithholdingTax_pip0_dp_c20210101__20211231_zQ98UPZvDBL7" title="Foreign withholding tax">(0.33</span></td><td style="text-align: left">)%</td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: justify">Section 382 limitation</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_ecustom--Section382Limitation_pip0_dp0_c20220101__20221231_zYY03dPsKBNl" title="Section 382 limitation">–</span>%</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_ecustom--Section382Limitation_pip0_dp_c20210101__20211231_zPzemaamg1Zj" title="Section 382 limitation">(51.59</span></td><td style="text-align: left">)%</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: justify">Section 162(m) limitation</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_906_ecustom--Section162mLimitation_pip0_dp_c20220101__20221231_zUBZfpWyOsTb" title="Section 162(m) limitation">(0.47</span></td><td style="text-align: left">)%</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_905_ecustom--Section162mLimitation_pip0_dp_c20210101__20211231_zUYFGNGCSNf5" title="Section 162(m) limitation">(9.12</span></td><td style="text-align: left">)%</td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: justify; padding-bottom: 1pt">Stock based compensation excess windfall</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_902_ecustom--StockBasedCompensationExcessWindfall_pip0_dp_c20220101__20221231_zDGmM2WTrv6b" title="Stock based compensation excess windfall">1.20</span>%</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90D_ecustom--StockBasedCompensationExcessWindfall_pip0_dp_c20210101__20211231_zWrQ5zDZUkjb" title="Stock based compensation excess windfall">20.89</span>%</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: justify; padding-bottom: 2.5pt; text-indent: 10pt">Total</td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_901_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_dp0_c20220101__20221231_z6FeoYO54fo6" title="Total">–</span>%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_905_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_pip0_dp_c20210101__20211231_zSl4a1ZDEDr3" title="Total">(0.42</span></td><td style="padding-bottom: 2.5pt; text-align: left">)%</td></tr>
</table>
0.2100
0.2100
0.0351
0.0277
-0.2595
0.1141
0.0070
0.0454
0
-0.0033
0
-0.5159
-0.0047
-0.0912
0.0120
0.2089
0
-0.0042
31000000
31000000
700000
700000
2600000
2600000
500000
500000
0
0
0
0
<table cellpadding="0" cellspacing="0" id="xdx_89B_eus-gaap--ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock_pn3n3_ztUwkjFIG5ma" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Unrecognized Tax Benefits)">
<tr style="vertical-align: bottom">
<td> <span id="xdx_8B0_z6m4aZXTW7Tc" style="display: none">Schedule of unrecognized tax benefits</span></td><td> </td>
<td colspan="2" style="text-align: right"> </td><td> </td><td> </td>
<td colspan="2" style="text-align: right"> </td><td> </td></tr>
<tr style="vertical-align: bottom">
<td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="width: 68%; text-align: justify">January 1 – unrecognized tax benefits</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--UnrecognizedTaxBenefits_iS_pn3n3_c20220101__20221231_zNsqdKhAd9j3" style="width: 13%; text-align: right" title="Unrecognized tax benefit, ending balance">896</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--UnrecognizedTaxBenefits_iS_pn3n3_c20210101__20211231_zyu6rGzm4fKb" style="width: 13%; text-align: right" title="Unrecognized tax benefit, ending balance">1,070</td><td style="width: 1%; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: justify">Increases (decreases) – prior year tax positions</td><td> </td>
<td style="text-align: left"> </td><td id="xdx_986_eus-gaap--UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions_iN_pn3n3_di_c20220101__20221231_ziU3ooqZVOff" style="text-align: right" title="Increase - prior year tax position">(1</td><td style="text-align: left">)</td><td> </td>
<td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions_iN_pn3n3_di_c20210101__20211231_zjlJvTaZWMak" style="text-align: right" title="Increase - prior year tax position">(480</td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: justify; padding-bottom: 1pt">Increases – current year tax positions</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions_c20220101__20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Increase - current year tax position">151</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions_c20210101__20211231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Increase - current year tax position">306</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: justify; padding-bottom: 2.5pt">December 31 - unrecognized tax benefits</td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--UnrecognizedTaxBenefits_iE_pn3n3_c20220101__20221231_zguijviIkIEi" style="border-bottom: Black 2.5pt double; text-align: right" title="Unrecognized tax benefit, ending balance">1,046</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--UnrecognizedTaxBenefits_iE_pn3n3_c20210101__20211231_zm9Y0tUmSs7b" style="border-bottom: Black 2.5pt double; text-align: right" title="Unrecognized tax benefit, ending balance">896</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr>
</table>
896000
1070000
1000
480000
151000
306000
1046000
896000
<table cellpadding="0" cellspacing="0" id="xdx_89B_eus-gaap--ScheduleOfValuationAllowanceForImpairmentOfRecognizedServicingAssetsTextBlock_pn3n3_z5p2Ip45jnz1" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Valuation Allowance)">
<tr style="vertical-align: bottom">
<td> <span id="xdx_8B1_z1dZ2VP0DwE2" style="display: none">Schedule of valuation allowance</span></td><td> </td>
<td colspan="2" style="text-align: right"> </td><td> </td><td> </td>
<td colspan="2" style="text-align: right"> </td><td> </td><td> </td>
<td colspan="2" style="text-align: right"> </td><td> </td><td> </td>
<td colspan="2" style="text-align: right"> </td><td> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td style="padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Balance at</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Beginning</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>of Year</b></p></td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Additions</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Deductions</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Balance</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>at End of</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Year</b></p></td><td style="padding-bottom: 1pt"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left">Deferred tax assets valuation allowance</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="width: 36%">Year ended December 31, 2022</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_985_ecustom--DeferredTaxAssetsValuationAllowances_iS_pn3n3_c20220101__20221231_ztw6PD5SHEq" style="width: 13%; text-align: right" title="Deferred tax asset valuation allowance, beginning balance">26,842</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--ValuationAllowanceDeferredTaxAssetChangeInAmount_c20220101__20221231_pn3n3" style="width: 13%; text-align: right" title="Additions">4,636</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_98E_ecustom--ValuationAllowanceDeferredTaxAssetChangeInAmountDeduction_pn3n3_d0_c20220101__20221231_z0u7Qns8T6a4" style="width: 13%; text-align: right" title="Deductions">110</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left">$</td><td id="xdx_988_ecustom--DeferredTaxAssetsValuationAllowances_iE_pn3n3_c20220101__20221231_zpVz5Q37t81f" style="width: 13%; text-align: right" title="Deferred tax asset valuation allowance, ending balance">31,368</td><td style="width: 1%; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td>Year ended December 31, 2021</td><td> </td>
<td style="text-align: left">$</td><td id="xdx_98A_ecustom--DeferredTaxAssetsValuationAllowances_iS_pn3n3_c20210101__20211231_zShadfj9iov7" style="text-align: right" title="Deferred tax asset valuation allowance, beginning balance">28,627</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left">$</td><td id="xdx_989_eus-gaap--ValuationAllowanceDeferredTaxAssetChangeInAmount_c20210101__20211231_pn3n3" style="text-align: right" title="Additions">6,125</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left">$</td><td id="xdx_98D_ecustom--ValuationAllowanceDeferredTaxAssetChangeInAmountDeduction_c20210101__20211231_pn3n3" style="text-align: right" title="Deductions">7,910</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left">$</td><td id="xdx_98B_ecustom--DeferredTaxAssetsValuationAllowances_iE_pn3n3_c20210101__20211231_zP5jWXezl2Vh" style="text-align: right" title="Deferred tax asset valuation allowance, ending balance">26,842</td><td style="text-align: left"> </td></tr>
</table>
26842000
4636000
110000
31368000
28627000
6125000
7910000
26842000
<p id="xdx_807_eus-gaap--SubsequentEventsTextBlock_zaTyTAGV85A9" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
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<td style="width: 29px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>14.</b></span></td>
<td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_82E_zFz9qk03SeL6">SUBSEQUENT EVENTS</span></b></span></td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Management has evaluated subsequent
events and transactions through the date these financial statements were issued.</p>