Ainos (AIMD) 10-Q 13 May 24 2024 Q1 Quarterly report Financial data

Cover

Cover - shares	3 Months Ended
	Mar. 31, 2024	May 13, 2024
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Mar. 31, 2024
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--12-31
Entity File Number	001-41461
Entity Registrant Name	AINOS, INC.
Entity Central Index Key	0001014763
Entity Tax Identification Number	75-1974352
Entity Incorporation, State or Country Code	TX
Entity Address, Address Line One	8880 Rio San Diego Drive
Entity Address, Address Line Two	Ste. 800
Entity Address, City or Town	San Diego
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	92108
City Area Code	(858)
Local Phone Number	869-2986
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		6,284,300
Common Stock, Par Value $0.01 Per Share [Member]
Title of 12(b) Security	Common Stock, par value $0.01 per share
Trading Symbol	AIMD
Security Exchange Name	NASDAQ
Warrants to Purchase Common Stock [Member]
Title of 12(b) Security	Warrants to purchase Common Stock
Trading Symbol	AIMDW
Security Exchange Name	NASDAQ

Condensed Balance Sheets (Unaud

Condensed Balance Sheets (Unaudited) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Current assets:
Cash and cash equivalents	$ 1,030,899	$ 1,885,628
Accounts receivable	4,172	455
Inventory, net	169,655	167,593
Other current assets	304,608	419,521
Total current assets	1,509,334	2,473,197
Intangible assets, net	27,155,594	28,283,208
Property and equipment, net	768,665	876,572
Other assets	320,867	208,827
Total assets	29,754,460	31,841,804
Current liabilities:
Contract liabilities	108,000	112,555
Convertible notes payable	3,000,000
Other notes payable, related party	312,000	42,000
Accrued expenses and others current liabilities	1,285,973	1,182,283
Total current liabilities	4,705,973	1,336,838
Senior secured convertible notes measured at fair value	2,369,694	2,651,556
Convertible notes payable		3,000,000
Other notes payable, related party - noncurrent		270,000
Other long-term liabilities		135,829
Total liabilities	7,075,667	7,394,223
Commitments and contingencies
Stockholders’ equity:
Preferred stock, $0.01 par value; 50,000,000 shares authorized; none issued and outstanding
Common stock, $0.01 par value; 300,000,000 shares authorized as of March 31, 2024 and December 31, 2023, 6,144,506 and 4,677,787 shares issued and outstanding as of March 31, 2024 and December 31, 2023, respectively	61,445	46,778
Common stock to be issued, 270 shares and 162,337 shares as of March 31, 2024 and December 31, 2023, respectively	3	1,623
Additional paid-in capital	64,154,052	62,555,808
Accumulated deficit	(41,200,965)	(37,886,155)
Accumulated other comprehensive loss - translation adjustment	(335,742)	(270,473)
Total stockholders’ equity	22,678,793	24,447,581
Total liabilities and stockholders’ equity	$ 29,754,460	$ 31,841,804

Condensed Balance Sheets (Una_2

Condensed Balance Sheets (Unaudited) (Parenthetical) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Defined Benefit Plan Disclosure [Line Items]
Convertible notes payable related party	$ 3,000,000
Convertible notes payable related party		$ 3,000,000
Preferred Stock, Par or Stated Value Per Share	$ 0.01	$ 0.01
Preferred Stock, Shares Authorized	50,000,000	50,000,000
Preferred Stock, Shares Issued	0	0
Preferred Stock, Shares Outstanding	0	0
Common Stock, Par or Stated Value Per Share	$ 0.01	$ 0.01
Common Stock, Shares Authorized	300,000,000	300,000,000
Common Stock, Shares, Issued	6,144,506	4,677,787
Common Stock, Shares, Outstanding	6,144,506	4,677,787
Shares obligated to issue	270	162,337
Related Party [Member]
Defined Benefit Plan Disclosure [Line Items]
Convertible notes payable related party	$ 2,000,000
Convertible notes payable related party		$ 2,000,000

Condensed Statements of Operati

Condensed Statements of Operations (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Income Statement [Abstract]
Revenues	$ 20,729	$ 49,164
Cost of revenues (including amounts of related party of nil and $46,762 for the three months ended March 31, 2024 and 2023, respectively)	(26,754)	(100,848)
Gross loss	(6,025)	(51,684)
Operating expenses:
Research and development expenses (including amounts of related party of $375,193 and $77,463 for the three months ended March 31, 2024 and 2023, respectively)	2,084,648	1,698,883
Selling, general and administrative expenses	1,029,418	762,465
Total operating expenses	3,114,066	2,461,348
Loss from operations	(3,120,091)	(2,513,032)
Non-operating (expenses) income, net:
Interest expense	(48,696)	(9,273)
Issuance cost of senior secured convertible note measured at fair value	(138,992)
Fair value change for senior secured convertible note	(31,568)
Other income, net	24,537	1,830
Total non-operating expenses, net	(194,719)	(7,443)
Net loss before income taxes	(3,314,810)	(2,520,475)
Provision for income taxes
Net loss	$ (3,314,810)	$ (2,520,475)
Net loss per common share - basic	$ (0.57)	$ (0.63)
Net loss per common share - diluted	$ (0.57)	$ (0.63)
Weighted-average shares used in computing net loss per common share-basic	5,771,283	4,002,210
Weighted-average shares used in computing net loss per common share-diluted	5,771,283	4,002,210

Condensed Statements of Opera_2

Condensed Statements of Operations (Unaudited) (Parenthetical) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Defined Benefit Plan Disclosure [Line Items]
Cost of Revenue	$ 26,754	$ 100,848
Research and Development Expense	2,084,648	1,698,883
Related Party [Member]
Defined Benefit Plan Disclosure [Line Items]
Cost of Revenue		46,762
Research and Development Expense	$ 375,193	$ 77,463

Condensed Statements of Compreh

Condensed Statements of Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Income Statement [Abstract]
Net loss	$ (3,314,810)	$ (2,520,475)
Other comprehensive (loss) income:
Translation adjustment	(65,269)	10,061
Comprehensive loss	$ (3,380,079)	$ (2,510,414)

Condensed Statements of Stockho

Condensed Statements of Stockholders' Equity (Unaudited) - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Common Stock to be Issued [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Total
Beginning balance, value at Dec. 31, 2022		$ 40,023		$ 58,905,242	$ (24,115,606)	$ (201,653)	$ 34,628,006
Balance, shares at Dec. 31, 2022		4,002,320
Conversion of senior secured convertible note payable to common stock
Share-based compensation				220,832			220,832
Net loss					(2,520,475)		(2,520,475)
Translation adjustment						10,061	10,061
Ending balance, value at Mar. 31, 2023		$ 40,023		59,126,074	(26,636,081)	(191,592)	32,338,424
Balance, shares at Mar. 31, 2023		4,002,320
Beginning balance, value at Dec. 31, 2023		$ 46,778	$ 1,623	62,555,808	(37,886,155)	(270,473)	24,447,581
Balance, shares at Dec. 31, 2023		4,677,787	162,337
Conversion of senior secured convertible note payable to common stock		$ 413,327	$ (1,623)	1,176,726			1,188,430
Conversion of senior secured convertible note payable to common stock, shares		1,332,755	(162,337)
Issuance of stock to settle vested RSUs		$ 1,340	$ 3	(1,343)
Issuance of stock to settle vested RSUs, shares		133,964	270
Related party used computer equipment				(4,428)			(4,428)
Warrants issued in connection with senior secured convertible note payable				1,586			1,586
Share-based compensation				425,703			425,703
Net loss					(3,314,810)		(3,314,810)
Translation adjustment						(65,269)	(65,269)
Ending balance, value at Mar. 31, 2024		$ 61,445	$ 3	$ 64,154,052	$ (41,200,965)	$ (335,742)	$ 22,678,793
Balance, shares at Mar. 31, 2024		6,144,506	270

Condensed Statements of Cash Fl

Condensed Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Cash flows from operating activities:
Net loss	$ (3,314,810)	$ (2,520,475)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	1,201,109	1,204,609
Loss on inventory write-downs		42,826
Share-based compensation expense	425,703	220,832
Issuance cost of senior secured convertible note measured at fair value	138,992
Change in fair value of senior secured convertible note measured at fair value	31,568
Changes in operating assets and liabilities:
Accounts receivable	(3,717)	90,263
Inventory	(2,062)	(19,948)
Other current assets	114,913	(107,531)
Accrued expenses and other current and long-term liabilities	(86,443)	(342,805)
Net cash used in operating activities	(1,494,747)	(1,432,229)
Cash flows from investing activities:
Purchase of property and equipment	(4,428)	(72,184)
Increase in refundable deposits and other assets	(106,852)	(299)
Net cash used in investing activities	(111,280)	(72,483)
Cash flows from financing activities:
Proceeds from convertible notes payable -non-current		1,000,000
Proceeds from senior secured convertible notes payable	875,000
Repayments of other notes payable, related party		(200,000)
Payments of issuance cost of senior secured convertible note measured at fair value	(97,500)
Net cash provided by financing activities	777,500	800,000
Effect from foreign currency exchange	(26,202)	(2,518)
Net decrease in cash and cash equivalents	(854,729)	(707,230)
Cash and cash equivalents at beginning of period	1,885,628	1,853,362
Cash and cash equivalents at end of period	1,030,899	1,146,132
Noncash financing and investing activities
Receivable of convertible notes issued		1,500,000
Conversion of senior secured convertible notes to common stock	1,188,430
Payable for purchase of equipment		$ 5,848

Description of Business

Description of Business	3 Months Ended
	Mar. 31, 2024
Accounting Policies [Abstract]
Description of Business	1. Description of Business Organization and Business Ainos, Inc. (the “Company”), incorporated in the State of Texas in 1984, is a diversified healthcare company focused on the development of novel point-of-care testing (the “POCT”), therapeutics based on very low-dose interferon alpha (the “VELDONA”), and synthetic RNA-driven preventative medicine. Our product pipeline includes commercial-stage VELDONA Pet cytoprotein supplements, clinical-stage VELDONA human therapeutics and telehealth-friendly POCTs powered by the AI Nose technology platform. We have historically involved in the research and development of therapeutics based on VELDONA. Building on our research and development on VELDONA since inception, we are focused on commercializing a suite of VELDONA-based product candidate s. In 2021 and 2022, we acquired certain types of intellectual property from our controlling shareholder, Ainos Inc., a Cayman Island corporation (“Ainos KY”), to expand product portfolio into POCTs aimed to provide connected, rapid, and convenient testing for a broad range of health conditions. Pivoting from the sales of COVID-19 POCT, we aim to commercialize POCTs that detect volatile organic compounds (the “VOC”) emitted by the body, powered by our AI Nose technology platform. Our lead VOC POCT candidate, Ainos Flora, aims to test female vaginal health and certain common sexually transmitted infections (the “STIs”) quickly and easily. Underwritten Public Offering The Company’s registration statement related to its underwritten public offering (the “Offering”) was declared effective on August 8, 2022, and the Company’s common stock and warrants began trading on the Nasdaq Capital Market (the “Nasdaq”) on August 9, 2022 under the trading symbols “AIMD” and “AIMDW”, respectively. Reverse Stock Splits In connection with the Offering, the Company’s board of directors on April 29, 2022 and its shareholders on May 16, 2022 approved a 1-for-15 reverse stock split 1-for-5 The par value of $ 0.01

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2024
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. Summary of Significant Accounting Policies Basis of Presentation The accompanying condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (the “GAAP”) and pursuant to the accounting disclosure rules and regulations of the Securities and Exchange Commission (the “SEC”) regarding interim financial reporting. Certain information and note disclosures normally included in the financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to such rules and regulations. Therefore, these condensed financial statements should be read in conjunction with the financial statements and notes included in the Company’s audited financial statements as of and for the year ended December 31, 2023 contained in the Annual Report on Form 10-K filed with the SEC on March 8, 2024. In the opinion of management, the accompanying condensed financial statements reflect all normal recurring adjustments necessary to present fairly the financial position, results of operations, and cash flows for the interim periods. The results for the three months ended March 31, 2024 are not necessarily indicative of the results to be expected for any subsequent quarter, the year ending December 31, 2024, or any other period. There have been no material changes to the Company’s significant accounting policies as described in the audited financial statements as of December 31, 2023. Use of Estimates The preparation of condensed financial statements in conformity with GAAP requires management to make certain estimates, judgments, and assumptions that affect the reported amounts of assets and liabilities and disclosures as of the date of the condensed financial statements and the reported amounts of revenues and expenses during the reporting period. The Company bases its estimates on various factors, including historical experience, and on various other assumptions that are believed to be reasonable under the circumstances, when these carrying values are not readily available from other sources. Significant items subject to estimates and assumptions include useful lives of property and equipment, valuation of stock option, warrants and convertible notes measured at fair value, and impairment testing of intangible assets. Actual results may differ from these estimates. Liquidity As of March 31, 2024, the Company had cash and cash equivalents of $ 1,030,899 For the three months ended March 31, 2024, the Company generated a net loss of $ 3,314,810 . The Company expects to continue incurring development expenses for the next twelve months as the Company advances Ainos Flora and VELDONA therapeutics for humans through clinical development until regulatory approval is received and the sales and marketing of the products is authorized. The financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has incurred net operating losses since inception and has an accumulated deficit as of March 31, 2024 of $ 41,200,965 Segments Operating segments are defined as components of an entity for which separate financial information is available and that is regularly reviewed by the chief operating decision maker (the “CODM”) in deciding how to allocate resources to an individual segment and in assessing performance. The Company’s Chief Executive Officer is the Company’s CODM. The CODM reviews financial information prepared on the basis of accounting policy disclosed in its annual financial statement for purposes of making operating decisions, allocating resources, and evaluating financial performance of the Company. As such, the Company has determined that it operates as one operating segment. Impairment of Intangible Assets The Company reviews its definite-lived intangibles and other long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset or asset group may not be fully recoverable. When such events occur, management determines whether there has been impairment by comparing the anticipated undiscounted future net cash flows to the carrying value of the asset or asset group. If impairment exists, the assets are written down to their estimated fair value. No Fair Value Option ASC 825-10, Financial Instruments The Company elected to account for the senior secured convertible notes issued to Lind Global Fund II LP (the “Lind Note”) using FVO, which allows for valuing the Lind Note at fair value in its entirety versus bifurcation of the embedded derivatives (see Note 5). The fair value of the Lind Note is determined using a binomial lattice valuation model, which is widely used for valuing convertible notes. The significant assumptions used in the model is volatility of the Company’s common stock. If different assumptions are used, the fair value of the convertible notes and the change in estimated fair value could be materially different. A significant increase in the volatility of the market price of the Company’s common stock, in isolation, would result in a significantly higher fair value; and a significant decrease in volatility would result in a significantly lower fair value. Recent Accounting Pronouncements Adopted On January 1, 2023, the Company adopted Accounting Standards Update (the “ASU”) 2016-13 (the “ASU 2016-13”), Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments On January 1, 2023, the Company early adopted ASU 2020-06 (the “ASU 2020-06”), Debt — — Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity , which simplifies accounting for convertible instruments by removing major separation models required under current GAAP. ASU 2020-06 as issued by FASB in August 2020 removes certain settlement conditions that are required for equity contracts to qualify for the derivative scope exception, and it also simplifies the diluted earnings per share calculation in certain areas. ASU 2020-06 is effective for SRC’s fiscal years beginning after December 15, 2023, including interim periods within those fiscal years, with early adoption permitted. The Company’s early adoption of this new guidance did not have a material impact on its financial statements and related disclosures. Accounting Standards Issued but Not Yet Adopted No other new accounting pronouncement issued or effective has had, or is expected to have, a material impact on the Company’s financial statements.

Cash and Cash Equivalents

Cash and Cash Equivalents	3 Months Ended
	Mar. 31, 2024
Cash and Cash Equivalents [Abstract]
Cash and Cash Equivalents	3. Cash and Cash Equivalents As of March 31, 2024 and December 31, 2023, cash and cash equivalents consisted of cash on hand and cash in bank which is potentially subject to concentration of credit risk. Such balance is maintained at financial institutions that management determines to be of high-credit quality. Cash accounts at each institution are insured by the Federal Deposit Insurance Corporation in the U.S.A or Central Deposit Insurance Corporation in Taiwan up to certain limits. At times, such deposits may be in excess of the insurance limit. Accounts are guaranteed by the Federal Deposit Insurance Corporation (FDIC) up to $ 250,000 524,108 1,557,487 3,000,000 USD$ 93,750 104,164 0

Inventory

Inventory	3 Months Ended
	Mar. 31, 2024
Inventory Disclosure [Abstract]
Inventory	4. Inventory Inventory stated at cost, net of reserve, consisted of the following: Schedule Of Inventory March 31, December 31, 2024 2023 Raw materials $ 88,271 $ 92,708 Work in process 1,158 1,208 Finished goods 80,226 73,677 Total $ 169,655 $ 167,593 Inventory write-downs to estimated net realizable values were nil 42,780

Convertible Notes Payable and O

Convertible Notes Payable and Other Notes Payable	3 Months Ended
	Mar. 31, 2024
Debt Disclosure [Abstract]
Convertible Notes Payable and Other Notes Payable	5. Convertible Notes Payable and Other Notes Payable As of March 31, 2024 and December 31, 2023, the respective notes payable were as follows: Schedule of Notes Payable March 31, December 31, Other notes payable, related party – current $ 312,000 $ 42,000 Other notes payable, related party - noncurrent - 270,000 March 2025 Convertible Notes, related party – noncurrent (ASE Note) - 2,000,000 March 2025 Convertible Notes, related party –current (ASE Note) 2,000,000 - March 2025 Convertible Notes – noncurrent (Lee Note) - 1,000,000 March 2025 Convertible Notes –current (Lee Note) 1,000,000 - Senior secured convertible notes payable (Lind Note) - fair value 2,369,694 2,651,556 Notes payable $ 5,681,694 $ 5,963,556 The other notes payable were issued to Ainos KY, the controlling shareholder of the Company, in exchange for $ 800,000 530,000 42,000 1.85% March 31, 2025 September 1, 2024 All of the aforementioned convertible promissory notes and other notes payable are unsecured and due upon maturity. Holders of convertible notes have the option to convert some or the entire unpaid principal and accrued interest to common stock of the Company. March 2025 Convertible Notes On March 13, 2023, the Company entered into two convertible promissory note purchase agreements pursuant to Regulation S of the Securities Act of 1933, as amended, in the total principal amount of $ 3,000,000 Convertible Note Issued to ASE Test, Inc. Pursuant to the one of the aforementioned agreements, ASE Test, Inc., a shareholder of Ainos KY, committed to pay a total aggregate amount of $ 2,000,000 1,000,000 500,000 500,000 Convertible Note Issued to Li-Kuo Lee The Company issued a convertible note in the principal amount of $ 1,000,000 1,000,000 The March 2025 Convertible Notes will mature in two years from the issuance dates 6% 7.50 The total interest expense of convertible notes payable, other notes payable and March 2025 Convertible Notes for the three months ended March 31, 2024 was $ 46,386 6,933 185,325 138,939 Senior Secured Convertible Notes Payable On September 25, 2023, the Company entered into a securities purchase agreement (the “SPA”) with Lind Global Fund II LP (the “Lind”). The SPA provides for loans in an aggregate principal amount of up to $ 10,000,000 March 28, 2025 In 2023, the Company issued and sold to Lind, in a private placement, (a) a senior secured convertible promissory note in the aggregate principal amount of $ 3,540,000 691,244 4.50 3,000,000 Subject to the satisfaction of certain conditions, the Company has the right to request additional tranches of funding from Lind in the aggregate amount not to exceed $ 7.0 On January 23, 2024, the Company received an Increased Funding Amount of up to $ 1.75 875,000 875,000 4,235,000 1,021,400 2.16 Following the earlier to occur of (i) 90 days from the date of the SPA or (ii) the date the resale Registration Statement is declared effective by the SEC, the Lind Note is convertible into shares of the Company’s common stock at the option of Lind at any time with the conversion price at lower of $ 7.50 As of March 31, 2024, the converted principal amount from the SPA was $ 1,752,170 2,785,330 From an accounting perspective, the Lind Note is considered a debt host instrument embedded with an issuer’s call and investor’s contingent puts, and is issued at substantial discount. The Company elects the fair value option (the “FVO”) to account for the Lind Note at fair value and mark to market each quarter. As of March 31, 2024, the fair value of the Lind Note was $ 2,369,694 31,568 875,000 138,992 169,344 6,125,000

Stockholders_ Equity

Stockholders’ Equity	3 Months Ended
	Mar. 31, 2024
Equity [Abstract]
Stockholders’ Equity	6. Stockholders’ Equity Preferred Stock The Company increased authorized shares of preferred stock from 10,000,000 50,000,000 No Common Stock During the three months ended March 31, 2024, the Company issued an additional 1,466,719 133,964 1,332,755 162,337 6,144,506 As a result of the Lind private placement, the Company reserved up to 4,430,732 Warrants As of March 31, 2024 and December 31, 2023, warrants issued and outstanding in connection with financing are summarized as below: Schedule of Warrants Issued and Outstanding March 31, December 31, (In number of shares) 2024 2023 Lind Warrant with exercise price from $ 2.16 4.50 1,201,944 691,244 Public warrant with exercise price of $ 21.25 179,400 179,400 Representative’s warrant with exercise price of $ 23.375 7,800 7,800 Placement agent warrant with exercise price of $ 8.25 20,666 16,000 Total 1,409,810 894,444 As discussed in Note 5, the Company issued the Lind Warrants on September 28, 2023 in connection with the private placement of the Lind Note. The Company further issued 20,666 8.25 5 years 21,479 As disclosed in Note 1, the Company issued public warrants together with common stock in connection with its underwritten public offering effective August 8, 2022. The Company further issued private warrants to Maxim Group LLC, as representative of the underwriter pursuant to an underwriting agreement. Each warrant has a contractual term of 5 The Company accounts for warrants as either equity-classified or liability-classified instruments based on an assessment of the instruments’ specific terms and applicable authoritative guidance in ASC 480, Distinguishing Liabilities from Equity Derivatives and Hedging In addition, the warrant issued by the Company to i2China in 2020 in exchange for consulting services is accounted for under ASC 718, Compensation – Stock Compensation As of March 31, 2024, none

Revenue

Revenue	3 Months Ended
	Mar. 31, 2024
Revenue Recognition and Deferred Revenue [Abstract]
Revenue	7. Revenue Revenue is recognized upon shipment of products based upon contractually stated pricing at standard payment terms within 30 to 60 days. The revenue generated by product sales is recognized at point in time. The Company generated revenue from sales of COVID-19 Antigen Rapid Test Kits in the Taiwan market for the three months ended March 31, 2023. There was no revenue recognized from performance obligation satisfied or partially satisfied in prior periods, nor were there any unsatisfied performance obligations related to the sales of COVID-19 Test Kits as of March 31, 2024 and December 31, 2023. The Company generated revenue from sales of VELDONA Pet cytoprotein supplements in the Taiwan market through on-line platforms that were recognized after the expiration of right of return which was offered for a limited time. Revenue from sales through off-line distribution channels was recognized based on the amount of consideration that we expected to receive, reduced by estimates for return allowances, promotional discounts, and fees. 108,000 Return Allowances Return allowances, which reduce revenue and cost of sales, are estimated using historical experience. Liabilities for return allowances are included in “Accrued expenses and others current liabilities”. Variable consideration We record revenue from customers in an amount that reflects the transaction price we expect to be entitled to after transferring control of those goods. From time to time, we offer product sales promotions such as discounts. Variable consideration is estimated at contract inception only to the extent that it is probable that a significant reversal of revenue will not occur.

Share-Based Compensation

Share-Based Compensation	3 Months Ended
	Mar. 31, 2024
Share-Based Payment Arrangement [Abstract]
Share-Based Compensation	8. Share-Based Compensation 2023 Stock Incentive Plan The Company effectuated an amendment to its 2021 Stock Incentive Plan, now restated as the Company 2023 Stock Incentive Plan (the “2023 SIP” or “Plan”) which includes, among other things, a change in the number of reserved shares under the Plan. Under the 2023 SIP, subject to a change in capital structure or a change in control, the aggregate number of shares which may be issued or transferred pursuant to awards under the Plan will be equal to up to twenty percent (20%) of shares of outstanding common stock of the Company existing as of December 31 st 871,075 870,200 2021 Stock Incentive Plan On September 28, 2021, the Company’s board of directors, and on May 16, 2022, its shareholders approved the 2021 Stock Incentive Plan (the “2021 SIP”). During the period from January 1, 2023 up to the date that the prior plan was superseded by the 2023 SIP, no shares were granted under the 2021 SIP. 2021 Employee Stock Purchase Plan On September 28, 2021, the Company’s board of directors, and on May 16, 2022, its shareholders approved the 2021 Employee Stock Purchase Plan (the “2021 ESPP”). As of March 31, 2024, no shares were issued under the 2021 ESPP. Restricted Stock Units (“RSUs”) RSUs entitle the recipient to be paid out an equal number of common stock shares upon vesting. The fair value of RSUs is based on market price of the underlying stock on the date of grant. A summary of the Company’s RSUs activity and related information for the three months ended March 31, 2024 and for the three months ended March 31, 2023 were as follows: Schedule of Restricted Stock Units 2024 2023 Number of Shares Weighted-Average Grant Date Fair Value Per Share Number of Shares Weighted-Average Grant Date Fair Value Per Share Unvested balance at January 1 954,306 $ 4.39 160,000 $ 12.08 RSUs granted - $ - - $ - RSUs vested (133,964 ) $ 5.74 (5,866 ) $ 55.5 RSUs forfeited (5,950 ) $ 3.46 (7,600 ) $ 7.15 Unvested balance at March 31 814,392 $ 4.18 146,534 $ 10.6 Stock Options and Warrants During the three months ended March 31, 2024 and 2023, no shares were granted, forfeited, expired or exercised. As of March 31, 2024, there were 7,332 6,034 5,111 6,034 Share-Based Compensation Expense Shared-based compensation expense for the three months ended March 31, 2024 was $ 425,703 220,832 As of March 31, 2024, the total unrecognized compensation cost related to outstanding RSUs, stock options and warrants was $ 2,927,017 2.05

Income Taxes

Income Taxes	3 Months Ended
	Mar. 31, 2024
Income Tax Disclosure [Abstract]
Income Taxes	9. Income Taxes The Company did not record a federal, state, or foreign income tax provision or benefit for the three months ended March 31, 2024 and 2023 due to the expected loss before income taxes to be incurred for the years ended December 31, 2024 and 2023, as well as the Company’s continued maintenance of a full valuation allowance against its net deferred tax assets due to its historical deficit.

Net Loss per Common Share

Net Loss per Common Share	3 Months Ended
	Mar. 31, 2024
Earnings Per Share [Abstract]
Net Loss per Common Share	10. Net Loss per Common Share The following ta ble sets forth the computation of t Schedule of Basic and Diluted Net Loss Per Share 2024 2023 Three Months Ended March 31, 2024 2023 Net loss attributable to common stockholders, basic and diluted $ (3,314,810 ) $ (2,520,475 ) Weighted-average number of shares used in computing net loss per share attributable to common stockholders, basic and diluted 5,771,283 4,002,210 Net loss per share attributable to common stockholders, basic and diluted $ (0.57 ) $ (0.63 ) The following potentially dilutive securities have been excluded from the computations of diluted weighted average shares outstanding because they would be anti-dilutive: Schedule of Computations of Diluted Weighted Average Shares Outstanding 2024 2023 Three Months Ended March 31, 2024 2023 Option and RSUs to purchase common stock 821,724 153,866 Warrants to purchase common stock 1,415,844 193,234 Convertible notes to purchase common stock 3,016,653 374,533 Total potential shares 5,254,221 721,633

Related Party Transactions

Related Party Transactions	3 Months Ended
	Mar. 31, 2024
Related Party Transactions [Abstract]
Related Party Transactions	11. Related Party Transactions The following is a summary of related party transactions that met our disclosure threshold: Working Capital Advances The proceeds of the KY Note and ASE Note (see Note 5) were used for working capital advances. The total interest expense incurred in related to the notes for the three months ended March 31, 2024 were $ 31,078 3,420 118,710 87,632 Purchase and Sales Ainos COVID-19 Test Kits Sales and Marketing Agreement with Ainos KY On June 14, 2021, the Company entered into an exclusive agreement with Ainos KY to serve as the master sales and marketing agent for the Ainos COVID-19 Antigen Rapid Test Kit and COVID-19 Nucleic Acid Test Kit which were developed and manufactured by Taiwan Carbon Nano Technology Corporation (the “TCNT”), a controlling shareholder of Ainos KY (the “Sales and Marketing Agreement”). On June 7, 2021, the Taiwan Food and Drug Administration (the “TFDA”) approved emergency use authorization (the “EUA”) to TCNT for the Ainos COVID-19 Antigen Rapid Test Kit sold and marketed under the “Ainos” brand in Taiwan. On June 21, 2022, the Company began marketing the Ainos SARS-CoV-2 Antigen Rapid Self-Test (together with Ainos COVID-19 Antigen Rapid Test Kit, the “COVID-19 Antigen Rapid Test Kits”) under a separate EUA issued by the TFDA to TCNT on June 13, 2022. The Company incurred costs associated with manufacturing COVID-19 Antigen Rapid Test Kits by TCNT pursuant to the Sales and Marketing Agreement, totaling nil 46,762 Manufacturing Service Agreement with TNCT for the VELDONA Pet cytoprotein supplements On August 28, 2023, the Company entered into a manufacturing service agreement with TCNT, together with another third-party vendor, to manufacture pet supplement products. The Company incurred costs totaling nil As of March 31, 2024 and December 31, 2023, the accounts payable to TCNT were nil 323 21,297 27,208 COVID-19 Antigen Rapid Test Kits Sales The Company sold COVID-19 Antigen Rapid Test Kits to affiliates of ASE Test Inc., totaling nil for the three months ended March 31, 2024 compared with the three months ended March 31, 2023 amount of nil. As of March 31, 2024, and December 31, 2023, the accounts receivable to aforementioned related parties were nil Product Co-development Agreement Pursuant to a five-year Product Co-development Agreement effective on August 1, 2021 (the “Product Co-Development Agreement”) with TCNT, the development expenses incurred were $ 90,594 77,463 284,599 nil 33,460 26,511 Miscellaneous The Company engaged Ms. Chien-Hsuan Huang as a medical device development consultant in September 2022 for one year. Ms. Huang is the spouse of one of the board of directors of the Company. The R&D expense was nil 19,726

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2024
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	12. Commitments and Contingencies The Company operates in an industry characterized by extensive patent litigation. Competitors may claim that the Company’s products infringe upon their intellectual property. Resolution of patent litigation or other intellectual property claims is typically time consuming and costly and can result in significant damage awards and injunctions that could prevent the manufacture and sale of the affected products or require the Company to make significant royalty payments in order to continue selling the affected products. As of March 31, 2024, there were no such commitments or contingencies.

Subsequent Events

Subsequent Events	3 Months Ended
	Mar. 31, 2024
Subsequent Events [Abstract]
Subsequent Events	13. Subsequent Events Additional Conversion of the Senior Secured Convertible Notes Payable (Lind Note) On April 1, 2024, Lind converted a total of $ 150,000 139,794 2,635,330 Additional financing with ASE Test, Inc. On May 03, 2024, The Company, entered into Convertible Note and Warrant Purchase Agreement with the ASE Test, Inc. (“ASE”), a shareholder of Ainos KY, for the issuance of convertible promissory notes with 6% 9,000,000 0.01 500,000 4.50

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2024
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (the “GAAP”) and pursuant to the accounting disclosure rules and regulations of the Securities and Exchange Commission (the “SEC”) regarding interim financial reporting. Certain information and note disclosures normally included in the financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to such rules and regulations. Therefore, these condensed financial statements should be read in conjunction with the financial statements and notes included in the Company’s audited financial statements as of and for the year ended December 31, 2023 contained in the Annual Report on Form 10-K filed with the SEC on March 8, 2024. In the opinion of management, the accompanying condensed financial statements reflect all normal recurring adjustments necessary to present fairly the financial position, results of operations, and cash flows for the interim periods. The results for the three months ended March 31, 2024 are not necessarily indicative of the results to be expected for any subsequent quarter, the year ending December 31, 2024, or any other period. There have been no material changes to the Company’s significant accounting policies as described in the audited financial statements as of December 31, 2023.
Use of Estimates	Use of Estimates The preparation of condensed financial statements in conformity with GAAP requires management to make certain estimates, judgments, and assumptions that affect the reported amounts of assets and liabilities and disclosures as of the date of the condensed financial statements and the reported amounts of revenues and expenses during the reporting period. The Company bases its estimates on various factors, including historical experience, and on various other assumptions that are believed to be reasonable under the circumstances, when these carrying values are not readily available from other sources. Significant items subject to estimates and assumptions include useful lives of property and equipment, valuation of stock option, warrants and convertible notes measured at fair value, and impairment testing of intangible assets. Actual results may differ from these estimates.
Liquidity	Liquidity As of March 31, 2024, the Company had cash and cash equivalents of $ 1,030,899 For the three months ended March 31, 2024, the Company generated a net loss of $ 3,314,810 . The Company expects to continue incurring development expenses for the next twelve months as the Company advances Ainos Flora and VELDONA therapeutics for humans through clinical development until regulatory approval is received and the sales and marketing of the products is authorized. The financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has incurred net operating losses since inception and has an accumulated deficit as of March 31, 2024 of $ 41,200,965
Segments	Segments Operating segments are defined as components of an entity for which separate financial information is available and that is regularly reviewed by the chief operating decision maker (the “CODM”) in deciding how to allocate resources to an individual segment and in assessing performance. The Company’s Chief Executive Officer is the Company’s CODM. The CODM reviews financial information prepared on the basis of accounting policy disclosed in its annual financial statement for purposes of making operating decisions, allocating resources, and evaluating financial performance of the Company. As such, the Company has determined that it operates as one operating segment.
Impairment of Intangible Assets	Impairment of Intangible Assets The Company reviews its definite-lived intangibles and other long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset or asset group may not be fully recoverable. When such events occur, management determines whether there has been impairment by comparing the anticipated undiscounted future net cash flows to the carrying value of the asset or asset group. If impairment exists, the assets are written down to their estimated fair value. No
Fair Value Option	Fair Value Option ASC 825-10, Financial Instruments The Company elected to account for the senior secured convertible notes issued to Lind Global Fund II LP (the “Lind Note”) using FVO, which allows for valuing the Lind Note at fair value in its entirety versus bifurcation of the embedded derivatives (see Note 5). The fair value of the Lind Note is determined using a binomial lattice valuation model, which is widely used for valuing convertible notes. The significant assumptions used in the model is volatility of the Company’s common stock. If different assumptions are used, the fair value of the convertible notes and the change in estimated fair value could be materially different. A significant increase in the volatility of the market price of the Company’s common stock, in isolation, would result in a significantly higher fair value; and a significant decrease in volatility would result in a significantly lower fair value.
Recent Accounting Pronouncements Adopted	Recent Accounting Pronouncements Adopted On January 1, 2023, the Company adopted Accounting Standards Update (the “ASU”) 2016-13 (the “ASU 2016-13”), Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments On January 1, 2023, the Company early adopted ASU 2020-06 (the “ASU 2020-06”), Debt — — Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity , which simplifies accounting for convertible instruments by removing major separation models required under current GAAP. ASU 2020-06 as issued by FASB in August 2020 removes certain settlement conditions that are required for equity contracts to qualify for the derivative scope exception, and it also simplifies the diluted earnings per share calculation in certain areas. ASU 2020-06 is effective for SRC’s fiscal years beginning after December 15, 2023, including interim periods within those fiscal years, with early adoption permitted. The Company’s early adoption of this new guidance did not have a material impact on its financial statements and related disclosures.
Accounting Standards Issued but Not Yet Adopted	Accounting Standards Issued but Not Yet Adopted No other new accounting pronouncement issued or effective has had, or is expected to have, a material impact on the Company’s financial statements.

Inventory (Tables)

Inventory (Tables)	3 Months Ended
	Mar. 31, 2024
Inventory Disclosure [Abstract]
Schedule Of Inventory	Inventory stated at cost, net of reserve, consisted of the following: Schedule Of Inventory March 31, December 31, 2024 2023 Raw materials $ 88,271 $ 92,708 Work in process 1,158 1,208 Finished goods 80,226 73,677 Total $ 169,655 $ 167,593

Convertible Notes Payable and_2

Convertible Notes Payable and Other Notes Payable (Tables)	3 Months Ended
	Mar. 31, 2024
Debt Disclosure [Abstract]
Schedule of Notes Payable	As of March 31, 2024 and December 31, 2023, the respective notes payable were as follows: Schedule of Notes Payable March 31, December 31, Other notes payable, related party – current $ 312,000 $ 42,000 Other notes payable, related party - noncurrent - 270,000 March 2025 Convertible Notes, related party – noncurrent (ASE Note) - 2,000,000 March 2025 Convertible Notes, related party –current (ASE Note) 2,000,000 - March 2025 Convertible Notes – noncurrent (Lee Note) - 1,000,000 March 2025 Convertible Notes –current (Lee Note) 1,000,000 - Senior secured convertible notes payable (Lind Note) - fair value 2,369,694 2,651,556 Notes payable $ 5,681,694 $ 5,963,556

Stockholders_ Equity (Tables)

Stockholders’ Equity (Tables)	3 Months Ended
	Mar. 31, 2024
Equity [Abstract]
Schedule of Warrants Issued and Outstanding	As of March 31, 2024 and December 31, 2023, warrants issued and outstanding in connection with financing are summarized as below: Schedule of Warrants Issued and Outstanding March 31, December 31, (In number of shares) 2024 2023 Lind Warrant with exercise price from $ 2.16 4.50 1,201,944 691,244 Public warrant with exercise price of $ 21.25 179,400 179,400 Representative’s warrant with exercise price of $ 23.375 7,800 7,800 Placement agent warrant with exercise price of $ 8.25 20,666 16,000 Total 1,409,810 894,444

Share-Based Compensation (Table

Share-Based Compensation (Tables)	3 Months Ended
	Mar. 31, 2024
Share-Based Payment Arrangement [Abstract]
Schedule of Restricted Stock Units	Schedule of Restricted Stock Units 2024 2023 Number of Shares Weighted-Average Grant Date Fair Value Per Share Number of Shares Weighted-Average Grant Date Fair Value Per Share Unvested balance at January 1 954,306 $ 4.39 160,000 $ 12.08 RSUs granted - $ - - $ - RSUs vested (133,964 ) $ 5.74 (5,866 ) $ 55.5 RSUs forfeited (5,950 ) $ 3.46 (7,600 ) $ 7.15 Unvested balance at March 31 814,392 $ 4.18 146,534 $ 10.6

Net Loss per Common Share (Tabl

Net Loss per Common Share (Tables)	3 Months Ended
	Mar. 31, 2024
Earnings Per Share [Abstract]
Schedule of Basic and Diluted Net Loss Per Share	Schedule of Basic and Diluted Net Loss Per Share 2024 2023 Three Months Ended March 31, 2024 2023 Net loss attributable to common stockholders, basic and diluted $ (3,314,810 ) $ (2,520,475 ) Weighted-average number of shares used in computing net loss per share attributable to common stockholders, basic and diluted 5,771,283 4,002,210 Net loss per share attributable to common stockholders, basic and diluted $ (0.57 ) $ (0.63 )
Schedule of Computations of Diluted Weighted Average Shares Outstanding	Schedule of Computations of Diluted Weighted Average Shares Outstanding 2024 2023 Three Months Ended March 31, 2024 2023 Option and RSUs to purchase common stock 821,724 153,866 Warrants to purchase common stock 1,415,844 193,234 Convertible notes to purchase common stock 3,016,653 374,533 Total potential shares 5,254,221 721,633

Description of Business (Detail

Description of Business (Details Narrative) - $ / shares	Dec. 14, 2023	May 16, 2022	Mar. 31, 2024	Dec. 31, 2023
Common stock, par value			$ 0.01	$ 0.01
Common Stock [Member]
Reverse stock split	1-for-5	1-for-15 reverse stock split

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Accounting Policies [Abstract]
Cash and cash equivalents	$ 1,030,899		$ 1,885,628
Net loss	(3,314,810)	$ (2,520,475)
Accumulated deficit	(41,200,965)		$ (37,886,155)
Impairment of intangible assets, definite-lived	$ 0	$ 0

Cash and Cash Equivalents (Deta

Cash and Cash Equivalents (Details Narrative)	Mar. 31, 2024 USD ($)	Mar. 31, 2024 TWD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2023 TWD ($)
Cash and Cash Equivalents [Abstract]
Cash FDIC insured amount	$ 250,000
Excess of FDIC insured limits	524,108		$ 1,557,487
Cash CDIC insured amount	$ 93,750	$ 3,000,000
Excess of CDIC insured limits		$ 104,164		$ 0

Schedule Of Inventory (Details)

Schedule Of Inventory (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Inventory Disclosure [Abstract]
Raw materials	$ 88,271	$ 92,708
Work in process	1,158	1,208
Finished goods	80,226	73,677
Total	$ 169,655	$ 167,593

Inventory (Details Narrative)

Inventory (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Inventory Disclosure [Abstract]
Inventory write-downs net realizable values		$ 42,780

Schedule of Notes Payable (Deta

Schedule of Notes Payable (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Defined Benefit Plan Disclosure [Line Items]
Other notes payable, related party – current	$ 312,000	$ 42,000
March 2025 Convertible Notes – noncurrent (Lee Note)		3,000,000
March 2025 Convertible Notes –current (Lee Note)	3,000,000
Senior secured convertible notes payable (Lind Note) - fair value	2,369,694	2,651,556
Notes payable	5,681,694	5,963,556
Related Party [Member]
Defined Benefit Plan Disclosure [Line Items]
Other notes payable, related party – current	312,000	42,000
Other notes payable, related party - noncurrent		270,000
March 2025 Convertible Notes – noncurrent (Lee Note)		2,000,000
March 2025 Convertible Notes –current (Lee Note)	2,000,000
Nonrelated Party [Member]
Defined Benefit Plan Disclosure [Line Items]
March 2025 Convertible Notes – noncurrent (Lee Note)		1,000,000
March 2025 Convertible Notes –current (Lee Note)	$ 1,000,000

Convertible Notes Payable and_3

Convertible Notes Payable and Other Notes Payable (Details Narrative) - USD ($)					1 Months Ended	3 Months Ended
	Jan. 23, 2024	Dec. 31, 2023	Sep. 25, 2023	Aug. 17, 2023	Mar. 31, 2023	Mar. 31, 2024	Mar. 31, 2023	Mar. 13, 2023	Mar. 31, 2022
Short-Term Debt [Line Items]
Outstanding debt amount		$ 42,000				$ 312,000
Warrants issued		894,444				1,409,810
Proceeds from convertible notes payable							$ 1,000,000
Fair value change for senior secured convertible note						(31,568)
Issuance cost of senior secured convertible note measured at fair value						(138,992)
Lind Global Fund II LP [Member]
Short-Term Debt [Line Items]
Conversion price per share								$ 7.50
KY Note [Member]
Short-Term Debt [Line Items]
Other notes payable in exchange for cash									$ 800,000
Working capital									$ 530,000
Maturity date				Mar. 31, 2025
I2 China Note [Member]
Short-Term Debt [Line Items]
Outstanding debt amount						$ 42,000
Interest rate percentage						1.85%
Maturity date				Sep. 01, 2024
March 2025 Convertible Notes [Member] | Convertible Promissory Note Purchase Agreements [Member]
Short-Term Debt [Line Items]
Convertible notes payable								$ 3,000,000
ASE Note [Member] | Convertible Promissory Note Purchase Agreements [Member]
Short-Term Debt [Line Items]
Convertible notes payable								2,000,000
Tranche one								1,000,000
Tranche two								500,000
Tranche three								$ 500,000
Lee Note [Member] | Convertible Promissory Note Purchase Agreements [Member]
Short-Term Debt [Line Items]
Interest rate percentage								6%
Convertible notes payable								$ 1,000,000
Maturity date					two years from the issuance dates
Conversion price per share								$ 7.50
Interest expense						$ 46,386	$ 6,933
Unpaid accrued interest expense		$ 138,939				185,325
Senior Secured Convertible Notes Payable [Member] | Securities Purchase Agreement [Member] | Lind Global Fund II LP [Member]
Short-Term Debt [Line Items]
Maturity date			Mar. 28, 2025
Convertible notes payable		$ 3,540,000				1,752,170
Aggregate principal amount			$ 10,000,000			2,785,330
Warrants issued	1,021,400	691,244
Warrants exercise price	$ 2.16	$ 4.50
Conversion amount is cash		$ 3,000,000
Convertible notes payable additional funding		$ 7,000,000				6,125,000
Proceeds from convertible notes payable	$ 1,750,000
Increased funding amount	875,000
Convertible notes payable						$ 2,369,694
Remaining insurance cost	169,344
Amended Initial Note [Member] | Securities Purchase Agreement [Member] | Lind Global Fund II LP [Member]
Short-Term Debt [Line Items]
Convertible notes payable	$ 4,235,000

Schedule of Warrants Issued and

Schedule of Warrants Issued and Outstanding (Details) - shares	Mar. 31, 2024	Dec. 31, 2023
Class of Warrant or Right [Line Items]
Total	1,409,810	894,444
Lind Warrant [Member]
Class of Warrant or Right [Line Items]
Total	1,201,944	691,244
Public Warrant [Member]
Class of Warrant or Right [Line Items]
Total	179,400	179,400
Representative Warrant [Member]
Class of Warrant or Right [Line Items]
Total	7,800	7,800
Placement Agent Warrant [Member]
Class of Warrant or Right [Line Items]
Total	20,666	16,000

Schedule of Warrants Issued a_2

Schedule of Warrants Issued and Outstanding (Details) (Parenthetical)	Mar. 31, 2024 $ / shares
Lind Warrant [Member] | Minimum [Member]
Class of Warrant or Right [Line Items]
Exercise price	$ 2.16
Lind Warrant [Member] | Maximum [Member]
Class of Warrant or Right [Line Items]
Exercise price	4.50
Public Warrant [Member]
Class of Warrant or Right [Line Items]
Exercise price	21.25
Representative Warrant [Member]
Class of Warrant or Right [Line Items]
Exercise price	23.375
Placement Agent Warrant [Member]
Class of Warrant or Right [Line Items]
Exercise price	$ 8.25

Stockholders_ Equity (Details N

Stockholders’ Equity (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock shares authorized	50,000,000		50,000,000	10,000,000
Preferred stock shares issued	0		0
Preferred stock shares outstanding	0		0
Additional common stock shares issued	$ 1,466,719
Common stock shares issued	6,144,506		4,677,787
Common stock shares outstanding	6,144,506		4,677,787
Common stock shares reserved	4,430,732
Warrants exercised	0
Warrants expired	0
Placement Agent Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrant issued	20,666
Exercise price	$ 8.25
Warrants contractual term	5 years
Fair value of warrants	$ 21,479
Private Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants contractual term	5 years
Common Stock [Member] | Lind Note [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Conversion shares issued	1,332,755
Shares obligated to issue	162,337
Restricted Stock Units (RSUs) [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Settled vested RSUs	133,964	5,866

Revenue (Details Narrative)

Revenue (Details Narrative) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Revenue Recognition and Deferred Revenue [Abstract]
Contract liabilities	$ 108,000	$ 112,555

Schedule of Restricted Stock Un

Schedule of Restricted Stock Units (Details) - Restricted Stock Units (RSUs) [Member] - $ / shares	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Shares, Beginning	954,306	160,000
Weighted-Average Grant Date Fair Value Per Share, Beginning	$ 4.39	$ 12.08
Number of Shares, RSUs granted
Weighted-Average Grant Date Fair Value Per Share, RSUs granted
Number of Shares, RSUs vested	(133,964)	(5,866)
Weighted-Average Grant Date Fair Value Per Share, RSUs vested	$ 5.74	$ 55.5
Number of Shares, RSUs forfeited	(5,950)	(7,600)
Weighted-Average Grant Date Fair Value Per Share, RSUs forfeited	$ 3.46	$ 7.15
Number of Shares, Ending	814,392	146,534
Weighted-Average Grant Date Fair Value Per Share, Ending	$ 4.18	$ 10.6

Share-Based Compensation (Detai

Share-Based Compensation (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Jun. 14, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Aggregate number of shares granted			871,075
Form of stock options	7,332
Shares of the options vested	5,111
Shares of the options vested and exercisable	6,034
Shared-based compensation expense	$ 425,703	$ 220,832
Unrecognized compensation cost, Stock options and warrants	$ 2,927,017
weighted-average period in years	2 years 18 days
Warrant [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Warrants outstanding	6,034
2023 Stock Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Aggregate number of shares granted	870,200

Schedule of Basic and Diluted N

Schedule of Basic and Diluted Net Loss Per Share (Details) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Earnings Per Share [Abstract]
Net loss attributable to common stockholders, basic and diluted	$ (3,314,810)	$ (2,520,475)
Weighted-average number of shares used in computing net loss per share attributable to common stockholders, basic	5,771,283	4,002,210
Weighted-average number of shares used in computing net loss per share attributable to common stockholders, diluted	5,771,283	4,002,210
Net loss per share attributable to common stockholders, basic	$ (0.57)	$ (0.63)
Net loss per share attributable to common stockholders, diluted	$ (0.57)	$ (0.63)

Schedule of Computations of Dil

Schedule of Computations of Diluted Weighted Average Shares Outstanding (Details) - shares	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potential shares	5,254,221	721,633
Stock Options and Restricted Stock Units [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potential shares	821,724	153,866
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potential shares	1,415,844	193,234
Convertible Debt Securities [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potential shares	3,016,653	374,533

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Related Party Transaction [Line Items]
Unpaid accrued interest expenses	$ 118,710		$ 87,632
Cost of Revenue	26,754	$ 100,848
Development expenses incurred	2,084,648	1,698,883
Research and development expense		19,726
Manufacturing Service Agreement [Member]
Related Party Transaction [Line Items]
Incurred costs
Manufacturing Service Agreement [Member] | COVID 19 Antigen Rapid Test Kits Sales [Member]
Related Party Transaction [Line Items]
Accounts payable			323
Accounts receivable related parties	21,297		27,208
Product Co Development Agreement [Member]
Related Party Transaction [Line Items]
Development expenses incurred	90,594	77,463
Patents	284,599
Advance payment	33,460		26,511
Related Pary [Member]
Related Party Transaction [Line Items]
Interest expense incurred related party	31,078
Related Party [Member]
Related Party Transaction [Line Items]
Interest expense incurred related party		3,420
Cost of Revenue		46,762
Accounts receivable related parties
Development expenses incurred	375,193	77,463
Related Party [Member] | Sales and Marketing Agreement [Member]
Related Party Transaction [Line Items]
Cost of Revenue		$ 46,762

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - Subsequent Event [Member] - USD ($)	May 03, 2024	Apr. 01, 2024
Convertible Note and Warrant Purchase Agreement [Member]
Short-Term Debt [Line Items]
Issuance of convertible promissory notes, percentage	6%
Aggregate principal amount	$ 9,000,000
Convertible price per share	$ 0.01
Convertible Note and Warrant Purchase Agreement [Member] | Common Stock [Member]
Short-Term Debt [Line Items]
Issuance of warrants shares of common stock	500,000
Price per share, exercisable	$ 4.50
Lind Financing [Member]
Short-Term Debt [Line Items]
Principal amount converted, value		$ 150,000
Principal amount converted, shares		139,794
Principal amount		$ 2,635,330