00000001 - Document - Cover link:presentationLink link:calculationLink link:definitionLink 00000002 - Statement - Condensed Balance Sheets link:presentationLink link:calculationLink link:definitionLink 00000003 - Statement - Condensed Balance Sheets (Parenthetical) link:presentationLink link:calculationLink link:definitionLink 00000004 - Statement - Condensed Statements of Operations (Unaudited) link:presentationLink link:calculationLink link:definitionLink 00000005 - Statement - Condensed Statements of Changes in Stockholders' Equity (Deficit) (Unaudited) link:presentationLink link:calculationLink link:definitionLink 00000006 - Statement - Condensed Statements of Cash Flows (Unaudited) link:presentationLink link:calculationLink link:definitionLink 999007 - Disclosure - NATURE OF OPERATIONS (AS RESTATED) link:presentationLink link:calculationLink link:definitionLink 999008 - Disclosure - SIGNIFICANT ACCOUNTING POLICIES link:presentationLink link:calculationLink link:definitionLink 999009 - Disclosure - SEGMENT REPORTING link:presentationLink link:calculationLink link:definitionLink 999010 - Disclosure - GOING CONCERN (AS RESTATED) link:presentationLink link:calculationLink link:definitionLink 999011 - Disclosure - FAIR VALUE MEASUREMENTS (AS RESTATED) link:presentationLink link:calculationLink link:definitionLink 999012 - Disclosure - PROPERTY AND EQUIPMENT link:presentationLink link:calculationLink link:definitionLink 999013 - Disclosure - DEFERRED OFFERING COSTS link:presentationLink link:calculationLink link:definitionLink 999014 - Disclosure - PATENTS, NET link:presentationLink link:calculationLink link:definitionLink 999015 - Disclosure - NOTE PAYABLE link:presentationLink link:calculationLink link:definitionLink 999016 - Disclosure - CONVERTIBLE NOTE PAYABLE (AS RESTATED) link:presentationLink link:calculationLink link:definitionLink 999017 - Disclosure - COMMITMENTS AND CONTINGENCIES link:presentationLink link:calculationLink link:definitionLink 999018 - Disclosure - RELATED-PARTY TRANSACTIONS link:presentationLink link:calculationLink link:definitionLink 999019 - Disclosure - STOCKHOLDERS’ EQUITY (AS RESTATED) link:presentationLink link:calculationLink link:definitionLink 999020 - Disclosure - WARRANTS link:presentationLink link:calculationLink link:definitionLink 999021 - Disclosure - EQUITY INCENTIVE PLAN link:presentationLink link:calculationLink link:definitionLink 999022 - Disclosure - RESEARCH AND DEVELOPMENT TAX CREDITS link:presentationLink link:calculationLink link:definitionLink 999023 - Disclosure - SUBSEQUENT EVENTS link:presentationLink link:calculationLink link:definitionLink 999024 - Disclosure - SIGNIFICANT ACCOUNTING POLICIES (Policies) link:presentationLink link:calculationLink link:definitionLink 999025 - Disclosure - NATURE OF OPERATIONS (AS RESTATED) (Tables) link:presentationLink link:calculationLink link:definitionLink 999026 - Disclosure - SIGNIFICANT ACCOUNTING POLICIES (Tables) link:presentationLink link:calculationLink link:definitionLink 999027 - Disclosure - FAIR VALUE MEASUREMENTS (AS RESTATED) (Tables) link:presentationLink link:calculationLink link:definitionLink 999028 - Disclosure - PROPERTY AND EQUIPMENT (Tables) link:presentationLink link:calculationLink link:definitionLink 999029 - Disclosure - DEFERRED OFFERING COSTS (Tables) link:presentationLink link:calculationLink link:definitionLink 999030 - Disclosure - PATENTS, NET (Tables) link:presentationLink link:calculationLink link:definitionLink 999031 - Disclosure - NOTE PAYABLE (Tables) link:presentationLink link:calculationLink link:definitionLink 999032 - Disclosure - CONVERTIBLE NOTE PAYABLE (AS RESTATED) (Tables) link:presentationLink link:calculationLink link:definitionLink 999033 - Disclosure - WARRANTS (Tables) link:presentationLink link:calculationLink link:definitionLink 999034 - Disclosure - EQUITY INCENTIVE PLAN (Tables) link:presentationLink link:calculationLink link:definitionLink 999035 - Disclosure - SCHEDULE OF ERROR CORRECTION OF CONDENSED BALANCE SHEETS (Details) link:presentationLink link:calculationLink link:definitionLink 999036 - Disclosure - SCHEDULE OF ERROR CORRECTION OF CONDENSED STATEMENTS OF OPERATIONS (Details) link:presentationLink link:calculationLink link:definitionLink 999037 - Disclosure - SCHEDULE OF ERROR CORRECTION OF CONDENSED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT) (Details) link:presentationLink link:calculationLink link:definitionLink 999038 - Disclosure - SCHEDULE OF ERROR CORRECTION OF CONDENSED STATEMENTS OF CASH FLOWS (Details) link:presentationLink link:calculationLink link:definitionLink 999039 - Disclosure - SCHEDULE OF PROPERTY AND EQUIPMENT USEFUL LIFE (Details) link:presentationLink link:calculationLink link:definitionLink 999040 - Disclosure - SCHEDULE OF DISAGGREGATED REVENUE (Details) link:presentationLink link:calculationLink link:definitionLink 999041 - Disclosure - SCHEDULE OF CONTRACT ASSETS/LIABILITIES (Details) link:presentationLink link:calculationLink link:definitionLink 999042 - Disclosure - SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999043 - Disclosure - SEGMENT REPORTING (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999044 - Disclosure - GOING CONCERN (AS RESTATED) (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999045 - Disclosure - SCHEDULE OF FINANCIAL LIABILITY MEASURED AT FAIR VALUE (Details) link:presentationLink link:calculationLink link:definitionLink 999046 - Disclosure - SCHEDULE OF VALUATION INPUTS AND BASIS OF SIGNIFICANT ASSUMPTIONS (Details) link:presentationLink link:calculationLink link:definitionLink 999047 - Disclosure - SCHEDULE OF VALUATION INPUTS AND BASIS OF SIGNIFICANT ASSUMPTIONS (Details) (Parenthetical) link:presentationLink link:calculationLink link:definitionLink 999048 - Disclosure - SCHEDULE OF RECONCILIATION OF THE DERIVATIVE LIABILITY MEASURED AT FAIR VALUE (Details) link:presentationLink link:calculationLink link:definitionLink 999049 - Disclosure - FAIR VALUE MEASUREMENTS (AS RESTATED) (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999050 - Disclosure - SCHEDULE OF PROPERTY AND EQUIPMENT (Details) link:presentationLink link:calculationLink link:definitionLink 999051 - Disclosure - PROPERTY AND EQUIPMENT (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999052 - Disclosure - SCHEDULE OF PREPAID EXPENSES AND OTHER CURRENT ASSETS (Details) link:presentationLink link:calculationLink link:definitionLink 999053 - Disclosure - DEFERRED OFFERING COSTS (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999054 - Disclosure - SCHEDULE OF PATENTS (Details) link:presentationLink link:calculationLink link:definitionLink 999055 - Disclosure - PATENTS, NET (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999056 - Disclosure - SCHEDULE OF NOTES PAYABLE (Details) link:presentationLink link:calculationLink link:definitionLink 999057 - Disclosure - SCHEDULE OF NOTES PAYABLE (Details) (Parenthetical) link:presentationLink link:calculationLink link:definitionLink 999058 - Disclosure - SCHEDULE OF MATURITIES OF LONG-TERM DEBT (Details) link:presentationLink link:calculationLink link:definitionLink 999059 - Disclosure - NOTE PAYABLE (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999060 - Disclosure - SCHEDULE OF FAIR VALUE REMEASUREMENT OF THE DERIVATIVE LIABILITY (Details) link:presentationLink link:calculationLink link:definitionLink 999061 - Disclosure - SCHEDULE OF HOST CONVERTIBLE NOTE (Details) link:presentationLink link:calculationLink link:definitionLink 999062 - Disclosure - CONVERTIBLE NOTE PAYABLE (AS RESTATED) (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999063 - Disclosure - COMMITMENTS AND CONTINGENCIES (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999064 - Disclosure - RELATED-PARTY TRANSACTIONS (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999065 - Disclosure - STOCKHOLDERS’ EQUITY (AS RESTATED) (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999066 - Disclosure - SCHEDULE OF WARRANTS OUTSTANDING (Details) link:presentationLink link:calculationLink link:definitionLink 999067 - Disclosure - WARRANTS (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999068 - Disclosure - SCHEDULE OF SHARE OPTIONS OUTSTANDING (Details) link:presentationLink link:calculationLink link:definitionLink 999069 - Disclosure - SCHEDULE OF NONVESTED SHARE OPTION (Details) link:presentationLink link:calculationLink link:definitionLink 999070 - Disclosure - EQUITY INCENTIVE PLAN (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999071 - Disclosure - RESEARCH AND DEVELOPMENT TAX CREDITS (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999072 - Disclosure - SUBSEQUENT EVENTS (Details Narrative) link:presentationLink link:calculationLink link:definitionLink